Here's where I get confused.
I'm supposed to get away from the office, from email, from phone calls. I'm with it so far.
And I'm supposed to be doing something not related to my job. Okay, I'm probably in a museum or in a park watching the ducks.
And this is supposed to help me think about my job. Uh... you just lost me. I'm thinking about ducks. Or possibly art.
I think what is really needed is to step semi-away. Take the vacation day, but don't go do something else. Make thinking about your job - or at least the bigger picture of your job - something you do explicitly. That makes a whole lot more sense to me.