Cognitive perspective-taking has attracted considerable attention in the mainstream developmental literature, and is most commonly studied under the rubric of Theory of Mind. The current article reviews the levels of understanding of informational states that are believed to underlie cognitive perspective-taking from this conceptual framework. An alternative approach to perspective-taking from a functional behavioral framework is also presented. The concepts and methodologies behind this approach are driven by a modern behavioral account of human language and cognition known as Relational Frame Theory. As well as providing a brief summary of the core concepts of Relational Frame Theory, the article presents the relational frame account of cognitive perspective-taking. The empirical evidence in support of this view of perspective-taking as well as related research on false belief and deception are reviewed. The overlap between the Theory of Mind and Relational Frame Theory approaches to perspective-taking is discussed.