Cognitive Theory is based upon roughly the same principles as Behaviorism, but is slightly more complex. The idea is that skills are typically built from observation followed by extensive practice, until skills become essentially automatic.  

However, there may also be cases in which skills developed in one's first language may tweaked slightly via a process referred to as "restructuring" allowing the learner to much more quickly acquire new skills in his/her target language. 

Though Cognitive theory has interesting prospects, it has yet to be well tested. As such, it may be some time until the concepts of this theory may be employed in a classroom setting.