The analysis of advising sessions has recognized common standards of the profession in areas such as advising skills employed and non-verbal communicative practices. There are however numerous variations in advisor behavior due to differences in cognitive processes. This study used a stimulated recall approach to identify the content of inner thought categories of eight learning advisors-in-action during individual advising sessions. A grounded theory analysis of 800 thought units revealed a hierarchical structure of five main and 16 sub-categories. By tapping into the cognitive processes of advisors, a descriptive framework of advisors' inner speech was created and a more complete picture of advising emerged. This led to an appreciation of the wealth of information advisors held and applied during their sessions and provided empirical evidence which could possibly influence changes in the current method of advisor training.