virtual reality film subverts the traditional way of movie watching, and creates a highly immersive virtual illusion for the audience, which leads to the embodied cognitive needs of the audience in narrative space. However, it is an urgent problem in the creation of virtual reality film to clarify the way of audience's narrative identity, so as to promote narration while shaping embodied cognition. In this work, from the perspective of embodied cognition, the cognitive structure in the context of virtual reality was analyzed and summarized, and the methodology for construction of embodied cognition was put forward based on the narrative design from the point of view, so as to provide theoretical support for future creation and practice of virtual reality film.