This chapter will introduce and explain the applications of a taxonomy for discussing point of view (POV) in XR. The simple designations of first, second, and third person that are used to categorize books, movies, and video games don't cover all the options and combinations available in immersive media. Accordingly, XR requires a new taxonomy that will allow for clear communication about content and experiences. This chapter will do three things: (1) present the four main POV tiers: narrative, visual, effectual, and experiential; (2) address less common tiers and how they might be incorporated and acknowledged in future XR experiences; and (3) show the taxonomy in action by using it to describe contemporary XR content.