Why Isn't visionOS Simulator Appearing as a Build Destination in Xcode!?
This article is a translated version of my original post on Qiita. Original (Japanese): https://qiita.com/segur/items/70dcb178a29923056528
Why Isn't visionOS Simulator Appearing as a Build Destination in Xcode!?
While attempting to debug an app for Vision Pro built with Unity using visionOS Simulator, I couldn't find visionOS Simulator in the list of devices in Xcode! What a problem!

The Cause Lies in Unity's Settings
The issue was due to forgetting to select Simulator SDK under Target SDK in Unity's BuildSettings!

After rebuilding, I was able to select visionOS Simulator as shown below!

In Conclusion
In creating this article, I referenced the following page. Thank you!
https://qiita.com/afjk/items/74c35b254f31a0e3646b