Initially, children believe that everyone thinks and feels like they do, but over time they acquire a theory of mind. What is the theory of mind?

Theory of mind is the ability to attribute mental states such as intentions and emotions to oneself or other persons (Leipold, Vetter, Dittrich, Lehmann-Waffenschmidt, & Kliegel, 2013, p. 236). Or, put more simply, it is the understanding that other's have distinctive perceptions, feelings, desires, and beliefs APART from our own (Parke & Clark-Stewart, 2011). This is the beginning of perspective taking.