Tests have shown which runtime difference between the signal for left and right you need for it to be localized completely at the position of the left or the right speaker. And we know how many dB difference between coincident signals you need to achieve the same effect. The rest is mainly geometry and mathematics to calculate which angle and/or distance between the mics you need to project the subject to the full basis between the loudspeakers.
You can use
this calculator by Prof. Sengpiel.
"Aufnahmebereich" ("recording angle"?) is the total angle from left to right (e.g. of an orchestra, seen from the tripod of your mics) that will be projected into the basis between the loudspeakers by the current mic configuration, anything further left/right in reality will be cut off and fall on the loudspeaker.
As you can see there, anything up to 0.514 m spacing between omni mics (or any other with no angle) will lead to a recording angle of 180°, so a microphone system would have to be aligned with the frontmost intruments of an orchestra. If you are further away, you would need more distance between the mics. In reality, a little less distance then what the page calculates will be more realistic for a better virtual spacing between loudspeakers with regard to spacing of sound sources in reality. (You can see that in the graphics, too.)
It's nice to play around a bit with that web page. It shows the pure theory and can be very helpful. It is valid for the main microphone setup for stereo over loudspeakers. Not for close AB and not for room mics.
Lutz