In many situations people need to mentally adopt the (spatial) perspective of other persons, an ability that is referred to as "Level 2 perspective taking." Its underlying processes have been ascribed to mental self-rotation that can be dissociated from mental object-rotation. Recent findings suggest that perspective taking/self-rotation may not require central capacity. By using the psychological refractory period (PRP) paradigm and the locus-of-slack logic, the present study scrutinized these results, ruled out alternative explanations, and extended the conclusions. In sum, the findings converge on the notion that Level 2 perspective taking entails 2 processes: a first effortless process that handles rotations of 60° or less, and a second capacity-limited process of mental self-rotation proper that is only invoked at higher degrees of required perspective taking.