In a context where immersive audio is becoming a standard for every kind of successful cultural event and where spatial audio is conquering the audio streaming industry, the time has come to question how to build an immersive sound image. The observation that engineers and artists of all disciplines are working on the basis of empirical knowledge is an incentive for us to establish a common sound grammar. This Master’s thesis has collected the testimonies of immersive audio professionals and studied ten of them via a thematic analysis to highlight processes and methods that appear to enjoy a consensus among professionals. In view of the above, this research paper lays down the foundations for an immersive sound writing grammar. The results are presented in three categories: mixing, technical and philosophical. For each of these categories, details of specific concepts and the testimonies that refer to them are provided. Certain professionals have been chosen to showcase the different visions that exist nowadays in the approach to spatial audio. The process of three mixes in which we attempted to make strong aesthetic choices in accordance with the analysis presented in the previous section is also described. A link to the ADM and binaural files is provided. The aim of this research is to provide ideas for artists and sound engineers, offering them access to certain methods used in the immersive writing process. It is also a means of sharing communication tools with spatial audio professionals.