The review by Lillard et al. (2013) highlighted the need for additional research to better clarify the nature of the relationship between pretend play and development. However, the authors did not provide a proposal for how to structure the direction of this future work. Here, we provide a possible framework for generating additional research. This theoretical proposal is based on recent computational approaches to cognition, in which counterfactual reasoning plays a central role in causal learning. We propose that pretend play initially emerges as a product of the cognitive mechanisms underlying human learning and then feeds back to become critical for enhancing the optimal functioning of these same processes. More specifically, we argue that pretending is in fact 1 of several forms of counterfactual reasoning, which is essential to causal cognition--and that the act of engaging in pretend scenarios may provide early opportunities to practice the skills that were initially responsible for its appearance. Here, we provide a brief overview of this theoretical framework, consider how these ideas may be integrated with the previous work covered in Lillard et al.'s (2013) review, and suggest some empirically testable questions to direct future directions.