[MissO]

I always like to start point of view with an actual visual representation (seeing the same thing from two different perspectives). There are a couple of great picture books for this - Two Bad Ants by Chris Van Allsburg and Livingstone Mouse by Pamela Duncan Edwards.

I read the book to the kids and we talk about how the ordinary items (kitchen sink, sneaker, etc.) would appear "normal" size to us but seem huge to the ants or the mouse. Then I have them choose an object to draw from two different points of view.

This works if you have visual kids - and it's a good introduction to the term "point of view."