Yo elicantu! Chessrock is busting your balls. Stereo recording is a way to use 2 (or sometimes 3, as in a Decca tree) mics, to create a model of what you would have heard if you had been in the room where the sound was recorded. It is *not* an electronic decision. You cannot create a stereo recording by doubling tracks, or panning the same track left and right, by recording one signal to a "stereo" track, or anything else. Sometimes 2 omnidirectional mics are placed on each side of a dummy head. This is called binaural recording. Stereo is only a model, so often, as in spaced stereo recording, the mics may be 10 feet apart. Hopefully, your ears aren't.
The most common techniques are coincedent or near-coincedent (that's your X-Y). ORTF, spaced stereo recording, Jecklin disc, mid-side (or M-S for short), and Decca tree. I don't doubt there are others that I have never heard of.
I'll repeat a link from above that gives you a pretty good picture of coincedent and ORTF-
http://www.xowave.com/doc/recording/mic-pair.shtml
Usually, stereo recording is done with 2 mics that are "matched", being as identical as possible, with similar output across the entire audio spectrum. In addition, the 2 mics are generally run through 2 preamp channels that are as identical as possible. The mere fact that 2 mics are being used to 2 tracks does *not* make it a stereo recording. The attempt to create a model of what you would have heard if you had been there is what makes it stereo.
The coincedent method is a great place to start because it is real hard to screw it up. Because the 2 mic capsules are as close as they can be to each other without touching, all sound reaches the 2 capsules at about the same time, preventing the problem of the sound reaching the 2 capsules at 2 points that are out of phase, which can create an ugly pain in the ass called "phase distortion".
Can you record an
acoustic guitar in stereo? You betcha. Is it the best way to do it? Not necessarily. Stereo recording is just one way to record something, not the only way, or the best way. It is, however, one of my favorite ways. So get 2 matched mics, a 2 channel preamp, and a stereo mic bar, and get started. Good luck.-Richie