Figure 1. A Google Cardboard headset with a smartphone inserted as a screen.
These cheaper headsets do not have any electronics or built-in computing power—all of the processing and image rendering is done by the smartphone. This keeps the cost of the headset itself very low, but a cardboard headset can have some disadvantages. For example, cardboard might not be as durable or as comfortable as other materials like plastic or rubber, and it could be easily prone to staining from the user's sweat.
Can you do an engineering project where you either modify an existing Google Cardboard headset to improve it (a variety of headsets are available from Amazon.com), or build your own headset from scratch? See the reference in the Bibliography for official specifications and dimensions for Google Cardboard headsets, and note that you can purchase compatible lenses online. There are many ways you could improve or redesign a headset. Here are just a few suggestions:
Make sure to test and evaluate your headset by following the engineering design process. For example, you could recruit volunteers to try out your headset and see whether or not they like the new features.