〜にとって
for, to (from someone's point of view)
Noun + にとって
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にとって judges something from a person's or group's point of view: 私にとって、家族が一番大切です, "for me, family is the most important thing".
What follows is an evaluation: important, difficult, easy, a problem, a precious memory. 外国人にとって、敬語は難しい, "keigo is hard for foreigners".
It's easy to mix up with のために ("for the sake of", "for the benefit of") and に対して ("towards"). にとって never means doing something for someone; it's only the standpoint from which a judgement is made.
With は, it contrasts one viewpoint with others: 子どもにとっては楽しいが、親にとっては大変だ, "it's fun for the kids, but hard work for the parents".
Examples
私にとって、家族が一番大切です。
For me, family is the most important thing.
この写真は私にとって大切な思い出だ。
This photo is a precious memory for me.
子どもにとって、遊びは勉強と同じくらい大事だ。
For children, play is as important as study.
外国人にとって、敬語は難しい。
Keigo is hard for foreigners.
学生にとって、夏休みは一番の楽しみだ。
For students, the summer holidays are the thing to look forward to most.