We consider it necessary to consolidate a developmental theory of Executive Functions. Research based on standardized tasks have limitations that makes it difficult to study and analyze their development with children under the age of two years. To address these issues, we present a constructivist, pragmatic, semiotic, and sociocultural perspective to study the early development of Executive Functions in everyday situations. We propose to place the detailed analysis of children's action at the center of the research. This perspective allows us to analyze their goals and means, as well as their search for understanding. In this perspective, the uses of the objects and gestures are the means that children employ to achieve their goals and build their understanding. We include three paradigmatic illustrations that exemplify this approach.