“…There are several candidates for the basis functions such as spherical harmonics [3] and 2D Fourier basis [4–9]. In this paper, we focus on the 2D Fourier decomposition and the conventional 2D Fourier basis functions are given by [9] with where denotes Kronecker product, represents a periodic co‐elevation angle, m a and m e denote the mode indices in azimuth and elevation dimensions, respectively. The conventional 2D Fourier basis is a complete orthonormal basis on the unit torus …”