Why do some children feel happy about violating ethical norms whereas others feel guilty? This study examined whether children's attention to two types of competing cues during hypothetical transgressions related to their subsequent emotions. Eye tracking was used to test whether attending to other-oriented cues (i.e., a victim's face) versus self-serving cues (e.g., a stolen good) related to kind and selfish emotions. Participants were 4-, 6-, and 8-year-olds (N = 224; M[subscript age] = 6.85 years; 51% girls), whose first language was primarily English (80%), and whose primary caregivers mainly reported backgrounds from Asia (40%) or Europe (39%). Overall, almost all children spend more time attending to selfish than other-oriented cues. Latent difference score modeling revealed that higher scores on attentional orientation (i.e., more other-oriented attention compared with self-serving attention or smaller gaps between the two) was significantly related to more kind, but not selfish emotions. This relation remained across age groups. Furthermore, with age, children attended somewhat less to self-serving cues. These findings highlight attention's importance in developing kind emotions.