The ability to judge spatial relations from perspectives that differ from one's current body orientation and location is important for many everyday activities. Despite considerable research on imaginal perspective taking, however, detailed computational accounts of the processes involved in this ability are missing. In this contribution, I introduce Smart (Spatial Memory Access by Reference Frame SelecTion) as a computational cognitive model of imaginal perspective taking processes. In assuming that imaginal perspective taking is governed by reference frame selection for memory access (...) and subsequent motor activation, Smart is able to explain and simulate key findings on human imaginal perspective taking. In addition to providing novel insight into the mechanisms underlying imaginal perspective taking, Smart also has several implications for our view on spatial memory, more generally. In particular, Smart supports the idea that enduring spatial representations are essentially orientation-free and that spatial representations are best viewed as flexible combinations of representation structures and reference frames. (shrink)