Brain mechanisms of visuospatial perspective-taking in relation to object mental rotation and the theory of mind

•Level-2 VPT involves visuospatial processing, social cognition, and embodiment.•Level-2 VPT shares overlapping brain areas with oMR on the one hand, and with ToM on the other.•Level-2 VPT abilities are better predicted by ToM scores compared to oMR scores.•Level-2 VPT, but not perspective-tracking, is an embodied process.•Representing self-visuospatial perspective is associated with self-consciousness.