First one has to hear the person. For most people, in my experience, that is as far as they want to go. Why they reject the chance of a new momentary connection is beyond me.
Next one listens, this requires attention, focus, and time. Too many people are in a hurry, claiming they have so much to do, what about taking a moment to experience some one, share a laugh, a space. An oasis in a busy day.
Finally there is understanding. The words coalesced into a meaning, something was shared, in a time of endless distractions, understanding is the key to know you have truly listened to someone. Where that goes, if anywhere, depends on where the conversation or the action goes. Once there is connection almost anything is possible.