A direct form of 'experiential understanding' of others is achieved by modelling their behaviours as intentional experiences on the basis of the equivalence between what the others do and feel and what we do and feel. This modelling mechanism is embodied simulation. By means of embodied simulation we do not just 'see' an action, an emotion, or a sensation. Side by side with the sensory description of the observed social stimuli, internal representations of the body states associated with actions, emotions, and sensations are evoked in the observer, as if he/she would be doing a similar action or experiencing a similar emotion or sensation. Mirror neurons are likely the neural correlate of this mechanism. The mirror neuron matching systems map the different intentional relations in a compressed fashion, which is neutral about the specific quality or identity of the agentive/subjective parameter. By means of a shared neural state realized in two different bodies that nevertheless obey to the same functional rules, the 'objectual other' becomes 'another self'.