Cognitive Foundations for Reasoning and Their Manifestation in LLMs

Large language models solve complex problems yet fail on simpler variants, suggesting they achieve correct outputs through mechanisms fundamentally different from human reasoning. We synthesize cognitive science research into a taxonomy of 28 cognitive elements spanning computational constraints, meta-cognitive controls, knowledge representations, and transformation operations, then analyze their behavioral manifestations in reasoning traces. We propose a fine-grained cognitive evaluation framework and conduct the first large-scale analysis of 170K traces from 17 models across text, vision, and audio modalities, alongside 54 human think-aloud traces, which we make publicly available. Our analysis reveals systematic structural differences: humans employ hierarchical nesting and meta-cognitive monitoring while models rely on shallow forward chaining, with divergence most pronounced on ill-structured problems. Meta-analysis of 1,598 LLM reasoning papers reveals the research community concentrates on easily quantifiable behaviors (sequential organization: 55%, decomposition: 60%) while neglecting meta-cognitive controls (self-awareness: 16%, evaluation: 8%) that correlate with success. Models possess behavioral repertoires associated with success but fail to deploy them spontaneously. Leveraging these patterns, we develop test-time reasoning guidance that automatically scaffold successful structures, improving performance by up to 60% on complex problems. By bridging cognitive science and LLM research, we establish a foundation for developing models that reason through principled cognitive mechanisms rather than brittle spurious reasoning shortcuts or memorization, opening new directions for both improving model capabilities and testing theories of human cognition at scale.