The sound of footsteps is one of the rare flaws in Frostbite 2's audio; it is otherwise phenomenal when the correct audio environment settings are matched up to actual speaker setup.
Headphones are particularly picky.
Virtual-surround headphones [ones that only have two drivers, or possibly separate drivers for low, mid, and high or some combination thereof for each can yet otherwise feature no directional features] typically rely on software installed or some sort of hardware box in the middle.
If the cans are USB with no hardware box or other such middle-man device, and uses software to achieve surround sound - such as the Logitech G35 that I own - in-game settings are best set to Home Cinema, with the Stereo Enhancement option disabled. This will then deliver Dolby Digital multi-channel audio; if you enable Stereo Enhancement, it will disable DD surround and will muck up positional audio if using any kind of surround equipment configured to receive direct surround audio at that time.
Regular stereo cans plugged into a stereo jack, select Headphones and Stereo Enhancement, unless you plan to use some other virtual surround software and/or hardware. Native surround headphones, using surround connectors of some sort, use either Home Cinema or Wartapes, no Stereo Enhancement or Virtual Surround settings enabled anywhere on the computer (and of course, necessary configurations are correct elsewhere on the system). Same goes for true surround speaker arrangements: if you have the requisite hardware - audio hardware in computer features true Dolby Digital Surround encode/decode - and your speaker connections are in order along with correct cabling, you'll get proper Dolby Digital 5.1 (not sure if 6/7/etc.1 configurations are properly supported?).
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