Here as the coach your focus in on yourself and your own thoughts rather than the coachee. As the coachee is speaking to you, you interpret what you hear in terms of what it means to you. This is what we do in normal everyday conversations. It is how we gather information to form our own opinions and make decisions. Generally, as a good coach you will not be listening at this level, after all a coaching session isn’t about you, it is about your client and their needs.