Localization of sounds in physical space plays a very important role in multiple audio-related disciplines, such as music, telecommunications, and audiovisual productions. Binaural recording is the most commonly used method to provide an immersive sound experience by means of headphone reproduction. However, it requires a very specific recording setup using high-fidelity microphones mounted in a dummy head. In this paper, we present a novel processing framework for binaural sound recording and reproduction that avoids the use of dummy heads, which is specially suitable for immersive teleconferencing applications. The method is based on a time-frequency analysis of the spatial properties of the sound picked up by a simple tetrahedral microphone array, assuming source sparseness. The experiments carried out using simulations and a real-time prototype confirm the validity of the proposed approach.