PERSPECTIVE TAKING is an important social skill for children to learn. Many children can benefit from instruction to help improve their perspective taking ability and to engage in successful social relationships. In order to be able to take the perspective of others, we need to understand that people have thoughts and feelings that may be different from our own. We need to understand that our behavior, what we say, don’t say, what we do, or don’t do, affects what people think and how they feel.