<p>The aim of this study was to investigate the characteristics of the complex process that kindergarten teachers and mothers of children with disabilities undergo when Making placement in special education decisions. This was a comparative qualitative study. Participants included 41 kindergarten teachers and 40 mothers of children diagnosed by developmental neurologists as having autism spectrum disorder (ASD), intellectual or developmental disability (IDD), or both. The two groups had no professional connections with each other. A three-stage comparative content analysis revealed four main themes discussed by the groups of mothers and kindergarten teachers, aligned along the axes of being and doing: (a) personal and professional self-efficacy; (b) emotions; (c) difficulties and desired changes; and (d) professional role perceptions. Two main differences emerged between the two groups. First, the mothers regarded the main difficulties and challenges as stemming from bureaucratic circumstances and from inadequate professional functioning, manifesting mainly in the kindergarten teachers’ actions. By contrast, the kindergarten teachers saw the main sources of the challenges as stemming from the mothers themselves because of their denial of the child’s diverging from neurotypicals and lack of cooperation with the main figures in the placement process. Second, the mothers perceived the main professional role as practical and active, whereas the kindergarten teachers described the role as actively providing emotional sensitive support. These differences may stem from the different perspectives of the partners regarding maternal needs throughout this process. Understanding these different perspectives may help practitioners design and implement systemic interventions for both sides of the partnership.</p>