You will need a couple of things.

1. A Phone that can dual screen apps.
2. A Google cardboard or similar VR set to hold your phone.
3. A POV porn video or gif you like.

This method is pretty simply but I have only just discovered it. This will of course - not give you true 3D or any motion control, but it will give you a much better view of the POV Video.

Open the browser you want to use on your phone, find your POV video, set your phone to dual screen and open something arbitrary on the second app, I recommend your gallery with a black screen, effectively blinding your second eye with nothing on it.

Put it into the VR set and watch your single eye POV/VR video.

This is much cheaper than owning an actual VR set and you can set any POV video you want on it. Mpov, Fpov etc.