This paper describes a design approach for creating generic computer user interfaces with spatial auditory displays. It proposes a structured depiction process from formulating mode independent descriptions of user interfaces (UIs), to audio rendering methods for virtual environments. As the key step in the process a semantic taxonomy of user interface content is proposed. Finding semantic classifications of UI entities corresponding to properties of auditory objects is the ultimate goal. We beleive that this abstract approach detaches the process from visual paradigms and will reveal valuable insights into the representation of user interfaces in the auditory domain. Possible ways of accessing operating systems for UI information are discussed along with an overview over common accessibility interfaces. Critical aspects are highlighted for the composition of auditory UI entities in spatial environments and state-of-the-art techniques are presented for the creation of 3D audio. Beside...