Hi, thanks.
You need to start with an 'equirectangular' panoramic image from each location you want to use (e.g. different steering positions). These can be obtained either with a specialist 360 camera, or from stitching multiple photos, or you can now do this with many phone cameras.
The next stage is to open the photo in an image editor, and set the areas where you want to be able to see the 'outside world' to be transparent. See the attached screengrab for an example (the hatched areas are transparent). This can be a bit fiddly if you have things like rigging visible.
Then in the boat.ini file, instead of setting the file name as the model file name, just set it to "360", and in each view section, you specify the image file to use. You can also adjust the rotation of the panorama in all three axes, so it lines up correctly. You should also specify the location of the viewpoints as normal, but of course you may need to guess the approximate location of each point, relative to the 'centre' of the vessel.
The example at https://github.com/bridgecommand/bc/blob/master/bin/Models/Ownship/VIC56_360/boat.ini, and the other files in this model folder may be a useful example.
Let me know any questions.