1. A microphone modeling device for imitating the frequency dependent polar pattern of a target microphone, the microphone modeling device comprising: at least a first microphone capsule arranged as a front capsule and a second microphone capsule arranged as a back capsule; at least a first and a second filter, wherein the first filter is coupled to the first microphone capsule and the second filter is coupled to the second microphone capsule; and a summation unit for summing the outputs of the first and the second filter and for outputting a summation signal; wherein the microphone modeling device provides a microphone modeling device output signal that is based on the summation signal, thereby providing a spatial response of the microphone modeling device, and wherein the first and the second filters perform audio processing based on filter parameters and wherein the filter parameters of the first and second filters are determined beforehand using a method comprising the steps of: measuring spatial responses of the first and the second microphone capsule by determining sets of impulse responses of the first and the second microphone capsule for different sound incident angles; measuring a spatial response of the target microphone by determining a set of impulse responses of the target microphone for different sound incident angles, wherein the impulse responses comprise magnitude and phase frequency response information over the sound incident angle for the respective microphone; matching the spatial response of the microphone modeling device to the spatial response of the target microphone by adjusting the filter parameters of the first and second filters based on a spatial response matching algorithm such that the microphone modeling device with respect to the polar pattern over frequency performs as the target microphone.