Arguably, social perspective taking—the process through which perceivers discern the thoughts, feelings, and motivations of a target—facilitates interpersonal interactions more than any other human capacity. Thus, this capacity is foundational for relationships, mental health and well-being, behaviors, and much more. Despite its importance to the human experience and substantial research into its precursors and outcomes, little is known about the social perspective taking process itself. How does a social perspective taking attempt actually unfold? We pArguably, social perspective taking—the process through which perceivers discern the thoughts, feelings, and motivations of a target—facilitates interpersonal interactions more than any other human capacity. Thus, this capacity is foundational for relationships, mental health and well-being, behaviors, and much more. Despite its importance to the human experience and substantial research into its precursors and outcomes, little is known about the social perspective taking process itself. How does a social perspective taking attempt actually unfold? We propose that perceivers engage in a process consisting of up to four phases: perception of the target, motivation to engage in social perspective taking, strategy selection, and evaluation of their attempt. Scholars have emphasized two primary outcomes of this process—social perspective taking effort and accuracy. We review the literature in support of these phases, noting the relative maturity of each contributing line of research. In doing so we hope to provide a framework for understanding how existing studies relate to one another, prioritize future investigations, and offer preliminary thoughts into which parts of the process might be most promising for research aimed at improving social perspective taking.ropose that perceivers engage in a process consisting of up to four phases: perception of the target, motivation to engage in social perspective taking, strategy selection, and evaluation of their attempt. Scholars have emphasized two primary outcomes of this process—social perspective taking effort and accuracy. We review the literature in support of these phases, noting the relative maturity of each contributing line of research. In doing so we hope to provide a framework for understanding how existing studies relate to one another, prioritize future investigations, and offer preliminary thoughts into which parts of the process might be most promising for research aimed at improving social perspective taking.