Action intangible cultural heritage refers to the intangible cultural heritage that takes the human body as the carrier, takes action as the main form of expression, and shows the cultural connotation by completing specific body action. Design interactive gaming experience through virtual technology, and it promotes the dissemination and inheritance of action intangible cultural heritage, realizes the digital transformation and activation protection of action intangible cultural heritage, and explores new ways of action intangible cultural heritage protection methods. Using virtual reality technology and motion capture technology, taking Tai Chi as an example, this paper constructs an action intangible cultural heritage virtual interaction scene based on embodied cognition. The inheritance of action intangible cultural heritage needs to be realized in the real scene through real-time action teaching and practice, so it will be limited by time and space. The construction of virtual interactive scenes of action intangible cultural heritage is conducive to learners' self-learning of standardized actions, mastering systematic action programs, and developing subconscious physical experience, so as to realize the inheritance and protection of action intangible cultural heritage.