There is growing interest in the role of perspective taking in organizations. Perspective taking has been linked to enhanced interpersonal understanding and the strengthening of social bonds. In this chapter, I integrate research from sociology, communications, and psychology to provide insight into why, when, and how perspective taking facilitates the relational resources of positive connections and trustworthy actions. I introduce the importance of a three-dimensional view of perspective taking for building relational resources and present data validating this conceptualization. I conclude with directions for future research.