This study analyzed picture book "Who Pooped on my Head?" by using semiotic theories and considered involved meaning of the text. Because characteristics of children's development and picture book should be in harmony, it is necessary to understand the text in-depth. As a result of analysis, the text helps psychological stability and contains the meaning and value that guides children into social value or norm. Analyzing the text by using Greimas’ Semiotic square, the meaning that following bowel movement standard is socially established behavior was involved. It seems that giving up instinct and accepting standard are process to extend thought. In conclusion, this study confirmed that the meaning and value that support cognitive and emotional development was contained in the picture book, “Who Pooped on my Head?”