Matches the direction a character is looking with the position of the subject in the next shot, so it reads as "they're looking at that."
A character looks up at the sky, then you show an approaching plane.
In A, specify the gaze direction, such as "looks up and to the right, off-screen", and make B at the angle that fits it (a low angle if it is a looking-up view). If the gaze comes out reversed, use hflip, but only for shots without text or logos.
Two-shot sequence: Shot 1, close-up of a boy on a rooftop looking up and to the right, off-screen, eyes wide, 2 seconds; hard cut to Shot 2, low-angle shot from his point of view of a giant whale-shaped kite drifting across the afternoon sky, 3 seconds, same sunlight.
Not verified