<p>Spatial perspective taking is critical for collaboration in extreme environments such as space and deep-sea operations, yet previous studies have only considered single-axis orientation disparities. This study investigates the effects of dual-axis orientation disparities and visuo-vestibular cue conflicts on this ability. We combined level-2 perspective taking (VPT-2) and own body transformation (OBT) tasks, incorporating eight longitudinal and sagittal axis orientation disparities (0°, 45°, 90°, 135°, 180°) between the avatars and the participants, and three participant postures (upright, 30° supine, 0° supine). A within-subjects repeated-measures design with valid data from 36 participants constituted the final analysis. Reaction time analysis revealed a performance connection between egocentric perspective taking and individual object-centered mental rotation, and revealed that increasing angular disparities in both the longitudinal and sagittal axes significantly impaired perspective taking. Notably, under the influence of daily gravitational experience, spatial processing was more time-critical in the sagittal direction. These quantitative findings were corroborated by subjective interview responses. Computational analysis of the optimal p for the Minkowski metric indicated that an approximating integrated processing mechanism may be employed when performing dual-axis mental rotation during perspective taking tasks. Furthermore, compared with the upright posture, the 0° supine posture (90° visuo-vestibular cue conflict) resulted in significantly longer reaction times and&#xa0;lower task performance satisfaction. The results provide empirical evidence on dual-axis perspective taking and contribute to the understanding of both the mechanisms underlying dual-axis mental rotation and the influence of visuo-vestibular cue conflicts on this process.</p>