Play, which is both a context and process for children's learning, has become a pivotal pedagogical component in global early childhood education. The uptake of intentional teaching has contributed to the shift in understandings of play, from viewing play as a means of recreation and entertainment to a more socio-cultural perspective that advocates for educators' proactive and engaged roles in play. The recent update of the Early Years Learning Framework (2023) in Australia has included an emphasis on intentionality in play-based learning. However, there is little academic work on intentionality, and recent studies demonstrate educators' struggles in conceptualising their roles as intentional teachers. Drawing on the findings of a literature review, this discussion paper aims to conceptualise intentional teaching from two aspects: intentionality and decision-making. This paper argues that while educator and child intentionality are the starting point of intentional actions, the decision-making process enables educators to have ongoing intentionality behind their teaching practices. It concludes by advocating for a broader understanding of intentional teaching that focusses on the underlying thought processes behind educators' decisions and actions.