With the development of the new generation of digital technology, virtual reality technology has been widely used in the tourism industry, and at the same time, it also promotes tourists’ tourism culture experience and their cultural cognition of the tourist places. Based on the theory of embodied cognition and combined with virtual reality technology, the article explores the design method of tourism cultural immersion experience. Subsequently, a research design was conducted to select variable indicators of cultural cognition and cultural experience. By establishing a multiple linear regression model between the influencing factors of tourism cultural experience, the factors with the greatest influence on tourism cultural cognition are found. Through the correlation analysis, the article concluded that the linear regression equation of cultural cognition (Y) and the dimensions of tourism culture based on virtual reality technology is: Y=0.369Ty1+0.177Ty2+0.296Ty3+0.011Ty4+ 0.094Ty5+0.062Ty6+0.215Ty7. i.e., the ability of regional architecture to emphasize cultural characteristics has the greatest influence on tourists’ cultural cognition has the greatest impact.
