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Previous research has found that children engage in Level 2 visual perspective-taking, that is, the understanding that others may see things in a different way, between 4 and 5 years of age (e.g., J. H. Flavell, B. A. Everett, K. Croft, & E. R. Flavell, 1981). This ability was reexamined in 36-month-olds using color filters. In Experiment 1 (N = 24), children had to recognize how an object looked to an adult when she saw it through a color filter. In Experiment 2 (N = 24), a novel production test was applied. Results of both studies show that 36-month-olds know how an object looks to another person. The discussion focuses on the psychological requirements of visual perspective-taking and its relation to other “theory of mind” abilities, such as the distinction between appearance and reality and understanding false belief.