With the introduction of the 1.66 update, positional audio for your own footsteps have been out of place. They sound to be coming from behind you when in 1st person camera, and sound to be coming from or just behind the camera in 3rd person. This results in disorientation and constantly mistaking your characters own footsteps with those of other units.
Along with this issue, footsteps of other units have become greatly muted in volume. In some cases the sound of a units equipment moving on their body is more audible than the units footsteps.