Hand tracking is a step ahead in the possibilities for VR applications. One of the significant advancements in VR technology is the development of high-quality headsets that can provide a more immersive and realistic experience for users. By tracking human movements and customizing the visual display accordingly, the now day headsets make the feeling of being present and immersed in a virtual environment very convincing, making the experience more realistic and engaging. The cognitive process associates the behaviors and expected reactions in the interaction human and computer/headset. The paper considers the challenges and potential previously unreleased opportunities, making a methodological overview for designing VR applications with hand tracking. The analysis carries out results in the cognitive influence associated with item design, hand design, interactions and postures, movement and user interface. Some practical examples are explored in experimental scenes built in Unity 3D game engine and displayed in PICO headset integrated with Ultraleap device.