Is the speaker using positive or negative words? Is the speaker using direct statements?
Is the speaker using figurative language?
How to identify the speaker`s opinion or attitude
recognize functional phrases like "What I think...", “Does that seem fair to you?”, “Is that OK with you?” or "It seems to me…"
avoid jumping to conclusions
watch out for distraction
listen and combine these 3 things
the meaning of the words
how they are spoken
the context