 Robert Gordon, Jane Heal and Alvin Goldman propose an alternative to the theory-theory account of how to understand the attribution of mental states to others. Heal identifies in theory-theory a scientific motivation that runs roughshod over important differences between human beings and the rest of the natural world. While theory-theorists extend a style of understanding from its application in connection with the latter to the former, Heal and others propose that we come to understand what the other persons are thinking “from the inside”, that we “exploit the fact that we are or have minds” (Heal 1998 [2003: 84]). Heal is particularly concerned with the question, What further thoughts will a person have given what thoughts I already know her to have? (Heal (1998) also traces out further questions about others that may concern us.) Gordon (1986, 1995) insists that simulation theory must be formulated in such a way as to avoid reliance on both introspection and inference from oneself to the other. Rather than imagine what I would do in your situation, he suggests that I imagine being you in your situation. In this way, thinking about others is taken to parallel understanding of one’s own future behavior: one predicts what one will do by imagining or pretending that the world is a certain way. Simulation theory has its roots in Verstehen theories favored by sociologists and historians such as Collingwood and Dilthey (as well as work by Lipps on empathy; for an overview here see Stueber 2018). Simulation theory was thought to be given neurophysiological backing by the discovery of mirror neurons in the pre-motor cortex and in Broca’s area of the human brain that are activated both when an individual acts and when she observes the actions of another (Gallese and Goldman 1998; Gallese 2001; Rizzolatti et al. 1996). (For an overview of the different versions of simulation theory that have been advocated see Barlassina and Gordon 2017.)