This study investigated perspective taking in essays written by South Korean undergraduate EFL students, its relationship with writing performance, and the features of its more advanced forms. Using a mixed-methods design, 78 essays from 26 students were analyzed. Perspective taking was coded at the T-unit level into hierarchical categories (own-side, dual, integrative), and writing quality was assessed both holistically and analytically. Dual and integrative units were further examined qualitatively for linguistic and discourse features. Results showed that students relied primarily on own-side perspectives, with dual and integrative perspectives occurring less frequently. Multilevel analyses revealed that perspective-taking scores were significantly associated with holistic writing quality and the analytic dimension of language use, controlling for essay length, prompt, and gender. Qualitative findings indicated that dual perspectives involved contrastive and evidential language, whereas integrative perspectives featured structures that reconciled opposing viewpoints. Overall, the findings highlight the role of linguistic choices in perspective taking and the need to support learners in integrating multiple viewpoints.