This article presents a theoretical approach and an analytical toolbox for researchers on reflections in PE and PETE. Its purpose is to provide an approach to analyzing how reflections are composed. Previous research mainly asks how teachers and student teachers (STs) reflect and use different theoretical concepts to describe the way in which they reflect. The use of the analytical toolbox, as described in this paper, examines how the reflections of teachers and STs have different parts that are influenced by the direction – within a given context – of their gaze and focus on teaching. Their experiences and reflections are affected by the contexts, which influence the forward-moving spiral of the development of their professional judgment. Using a recontextualized version of Wackerhausen’s (2009) theory as an analytical toolbox in research, as proposed in this article, can contribute to more nuanced descriptions of teachers’ and STs’ reflections on teaching in PE.