Do you want to freely look around in your ship just with your head? Occulus Rift is still out of our reach and the other technology TrackIR costs a lot (almost as Occulus Rift will).
What are your other options? There is a simple way. Get a good webcam and use one of the free software on the market. It could be FaceTrackNoIR or Opentrack. How does it work? The camera is following your head or lights on your head and if you look to the left side (just slightly move your head) then the camera registers the movement and through the software makes the movement also in the game. Hence it is very useful for titles like flying simulators where you need to turn your head to follow your target and be aware of the sky (or space).
Simple and cheap solution isn't it? And how to make it work? The best choice is to buy PS3 eye camera which costs new around $10 and this piece of hardware is recommended by the majority of users for its compatibility and functionality.
The most difficult part is to install the drivers and set up the software correctly. However there are many guides on the web and here is one of them.
Or you can just follow the video guide here:
Here are some examples directly from the game.