To understand people and their intentions, humans have developed the ability to imagine their surroundings from another visual point of view. This cognitive ability is called perspective taking and has been shown to be essential in child development and social interactions. However, the precise cognitive mechanisms underlying perspective taking remain to be fully understood. Here we present a computa- tional model that implements perspective taking as a mental simulation of the physical movements required to step into the other point of view. The visual percept after each mental simulation step is estimated using a set of forward models. Based on our experimental results, we propose that a visual attention mechanism explains the response times reported in human visual perspective taking experiments. The model is also able to generate several testable predictions to be explored in further neurophysiological studies.