In this article, the authors define learning goals, differentiate them from performance goals, and elaborate on their function and importance as the guiding force behind maintaining cognitive rigor during mathematics learning. Next, the authors present a framework that teachers can use to define and refine learning goals during lesson planning such that goals can become a resource during teaching. The authors infuse into this discussion snapshots from conversations between two fictitious teachers that highlight how learning goals might be constructed and refined through conversations with colleagues and enactment in classrooms.