The current study distinguishes between attributions of goal-directed perception (i.e. attention) and non-goal-directed perception to examine 9-month-olds' interpretation of others' head and eye turns. In a looking time task, 9-month-olds encoded the relationship between an actor's head and eye turns and a target object if the head and eye turns were embedded in a sequence of multiple, variable actions with equifinal outcomes, but not otherwise. This evidence supports the claim that infants of this age may attribute perception, at least goal-directed perception, to others and undermines arguments that gaze-following at this age consists only of uninterpreted reflexes. The evidence also suggests alternative interpretations of the typical errors infants make in standard gaze-following procedures. Implications for infants' understanding of perception and attention in both human and non-human agents are discussed.