We sometimes think of "Theory of Mind" as being a complex skill that we can work on once children can talk about taking the perspective of another. Yet some forms of perspective taking are actually present from the beginning of language development!
This workbook was designed to address single vocabulary words (as opposed to more complex scenarios) that require students to attribute intentions and mental states to others. Someone with an apple in her hand, for example, might be 'giving', 'taking', 'picking', or 'showing' the apple - it all depends on the intentions students can infer from the context. Have students point to the picture that matches the sentence you read aloud, and, if possible talk about how you can infer intentions from context.