3D movies create depth perception by projecting two different images using two projectors, allowing each eye to see a unique perspective through polarized lenses. The effectiveness of this technology relies on the filtering method, with circularly polarized light being preferred as it avoids light loss and ghosting effects that occur with linear polarization. Some theaters use refresh rates to alternate images for each eye, but this requires active glasses, making the experience more complex. Viewers may experience discomfort if their focus does not align with the camera's focal point, leading to headaches or visual strain. Overall, advancements in 3D technology continue to enhance viewer experiences while addressing common issues.