Teaching and learning practice based on higher thinking order skills (HOTs) in mathematics is a critical approach to developing thinking skills among teachers and students in the classroom. It will help increase students’ performance and encourage acceptance and attitude. This study aims to know the teacher simulation on getting student responses and their reactions; to know the using of non-routine questions, the impact of applying and implication to the student’s mind development; and to understand the acceptances and attitudes of the student. This study was conducted using a qualitative approach, which involved a survey with an open-end questionnaire. A total of 72 mathematics teachers were made up of different categories of schools. The findings indicate that teachers tend to question and encourage ideas to simulated students on getting their response. Students tend to reflect on the teacher’s simulation verbally as a reaction. Using non-routine questions, the finding showed that teachers who were applied in their teaching practice agreed that it affects the student’s mind development. Teachers are also aware that thinking motivation and experiencing will be the implication of using non-routine questions in mathematics lessons. It also helps to develop students’ performance levels. Other teachers are aware that adaptability, attracting, and self-expression appear most as acceptance and attitude of students during instruction. In conclusion, for effective teaching and learning practice based on HOTs in mathematics lessons, bringing the real-life problem to the discussion in class, encouraging student’s cognitive develop and engage to their behavior.