When you take the pictures, it’s going to be critical that you rotate around the nodal point of your camera. If you don’t, then you’re going to end up with parallax issues where the pictures will not mate up side-by-side when you go to merge them into one unit.
That’s why folks that do VR movies use special tripod heads. For instance, Kaidan makes & sells some of these specialty tripod heads. The other key thing these heads do is ensur that your camera is completely level as you rotate.