test GearVR in Editor with Mouse Look Script http://web.archive.org/web/20160213094043/http://talesfromtherift.com/unity-vr-editor-mouse-look-script

VRMouseLook.cs

using UnityEngine;
using UnityEngine.VR;

public class VRMouseLook : MonoBehaviour {
	
#if UNITY_EDITOR

	public bool enableYaw = true;
	public bool autoRecenterPitch = true;
	public bool autoRecenterRoll = true;
	public KeyCode HorizontalAndVerticalKey = KeyCode.LeftAlt;
	public KeyCode RollKey = KeyCode.LeftControl;

	Transform vrCameraTransform;
	Transform rotationTransform;
	Transform forwardTransform;

	private float mouseX = 0;
	private float mouseY = 0;
	private float mouseZ = 0;

	void Awake() {
		// get the vr camera so we can align our forward with it
		Camera vrCamera = gameObject.GetComponentInChildren<Camera>();
		vrCameraTransform = vrCamera.transform;

		// create a hierarchy to enable us to additionally rotate the vr camera
		rotationTransform = new GameObject("VR Mouse Look (Rotation)").GetComponent<Transform>();
		forwardTransform = new GameObject("VR Mouse Look (Forward)").GetComponent<Transform>();
		rotationTransform.SetParent(transform.parent, false);
		forwardTransform.SetParent(rotationTransform, false);
		transform.SetParent(forwardTransform, false);
	}

	void Update () {
		bool rolled = false;
		bool pitched = false;
		if (Input.GetKey(HorizontalAndVerticalKey)) {
			pitched = true;
			if (enableYaw) {
				mouseX += Input.GetAxis("Mouse X") * 5;
				if (mouseX <= -180) {
					mouseX += 360;
				} else if (mouseX > 180) {
					mouseX -= 360;
				}
			}
			mouseY -= Input.GetAxis("Mouse Y") * 2.4f;
			mouseY = Mathf.Clamp(mouseY, -85, 85);
		} else if (Input.GetKey(RollKey)) {
			rolled = true;
			mouseZ += Input.GetAxis("Mouse X") * 5;
			mouseZ = Mathf.Clamp(mouseZ, -85, 85);
		}
		if (!rolled && autoRecenterRoll) {
			// People don't usually leave their heads tilted to one side for long.
			mouseZ = Mathf.Lerp(mouseZ, 0, Time.deltaTime / (Time.deltaTime + 0.1f));
		}
		if (!pitched && autoRecenterPitch) {
			// People don't usually leave their heads tilted to one side for long.
			mouseY = Mathf.Lerp(mouseY, 0, Time.deltaTime / (Time.deltaTime + 0.1f));
		}

		forwardTransform.localRotation = Quaternion.Inverse(Quaternion.Euler(0.0f, vrCameraTransform.localRotation.eulerAngles.y, 0.0f));
		rotationTransform.localRotation = Quaternion.Euler(0, vrCameraTransform.localRotation.eulerAngles.y, 0.0f) * Quaternion.Euler(mouseY, mouseX, mouseZ);
	}


#endif
}