Perceptual sound field reconstruction (PSR) is a spatial audio recording and reproduction method based on the application of stereophonic panning laws in microphone array design. PSR allows rendering a perceptually veridical and stable auditory perspective in the horizontal plane of the listener, and involves recording using nearcoincident microphone arrays. This paper extends the PSR concept to three dimensions using sound field extrapolation carried out in the spherical-harmonic domain. Sound field rendering is performed using a two-level loudspeaker rig. An active-intensity-based analysis of the rendered sound field shows that the proposed approach can render direction of monochromatic plane waves accurately.