This study examines the spontaneous use of embodied egocentric transformation in understanding false beliefs in the minds of others. EET involves the participants mentally transforming or rotating themselves into the orientation of an agent when trying to adopt his or her visuospatial perspective. We argue that psychological perspective taking such as false belief reasoning may also involve EET because of what has been widely reported in the embodied cognition literature, showing that our processing of abstract, propositional information is often grounded (...) in concrete bodily sensations which are not apparently linked to higher cognition. In Experiment 1, an agent placed a ball into one of two boxes and left. The ball then rolled out and moved either into the other box or back into the original one. The participants were to decide from which box they themselves or the agent would try to recover the ball. Results showed that false belief performance was affected by increased orientation disparity between the participants and the agent, suggesting involvement of embodied transformation. In Experiment 2, false belief was similarly induced and the participants were to decide if the agent would try to recover the ball in one specific box. Orientation disparity was again found to affect false belief performance. The present results extend previous findings on EET in visuospatial perspective taking and suggest that false belief reasoning, which is a kind of psychological perspective taking, can also involve embodied rotation, consistent with the embodied cognition view. (shrink)