大模型能生成符合学生错误思维的选项，关键在于先解对题再模拟错因。

Modeling plausible student misconceptions is critical for AI in education. In this work, we examine how large language models (LLMs) reason about misconceptions when generating multiple-choice distractors, a task that requires modeling incorrect yet plausible answers by coordinating solution knowledge, simulating student misconceptions, and evaluating plausibility. We introduce a taxonomy for analyzing the strategies used by state-of-the-art LLMs, examining their reasoning procedures and comparing them to established best practices in the learning sciences. Our structured analysis reveals a surprising alignment between their processes and best practices: the models typically solve the problem correctly first, then articulate and simulate multiple potential misconceptions, and finally select a set of distractors. An analysis of failure modes reveals that errors arise primarily from failures in recovering the correct solution and selecting among response candidates, rather than simulating errors or structuring the process. Consistent with these results, we find that providing the correct solution in the prompt improves alignment with human-authored distractors by 8%, highlighting the critical role of anchoring to the correct solution when generating plausible incorrect student reasoning. Overall, our analysis offers a structured and interpretable lens into LLMs' ability to model incorrect student reasoning and produce high-quality distractors.