I've written before how hard the concept of multiple perspective is to a young child. My theory is that kids in general are very self-centered--you should see them walk down a hall in total disregard anyone else is already there. It's hard for them to begin to think about life in someone or something else's shoes. I do think it's a great activity to teach empathy in kids not to mention voice when it comes to their writing.
This year I used the story
Baby Shoes. It's a fun, rhythmic, lyrical tale of a toddler with a brand-new pair of shoes; but they don't remain in pristine condition very long. He takes them through all the colors of the rainbow-grass, mud, chalk, etc. I asked the kids to write from the perspective of the shoes.
I feel funny.
I feel colorful.
I would feel sad.
If I would be the baby shoes, I feel happy.