To understand and assess how early adolescents use their social perspective taking (SPT) skills in their consideration of social problems, we conducted two studies. In study 1, we administered a hypothetical SPT scenario to 359 fourth to eighth graders. Modeled on the linguistic pragmatics of speech acts, we used grounded theory to develop a functional approach that identified three types of SPT acts: (1) the acknowledgment of different actors, (2) the articulation of their thoughts and feelings, and (3) the positioning of the roles, experiences, or circumstances that influence how they resolve problems. Study 2 tested the validity of an expanded instrument, the Social Perspective Taking Acts Measure, with 459 fourth to eighth graders. We confirmed the structure of the construct with a fully saturated confirmatory factor analysis, with factor loadings in the range of .62 and .71, and a factor determinacy of .90. We obtained evidence of criterion‐related validity by successfully predicting that girls and older participants would exhibit better performance than boys and younger students, and that SPT would exhibit a negative association with aggressive interpersonal strategies, a positive but moderate association with writing, and non‐significant associations with academic language, complex reasoning, and reading skills.