regard (someone or something) as (something)
To think of, consider, or look upon someone or something as being a particular type of thing. I know you regard this as your duty, but you have the choice not to do it if you don't want to. We don't regard you as the enemy, but we are not your friends, either.
regard someone or something as someone or something
to look upon someone or something as someone or something; to consider someone or something to be someone or something. I have always regarded you as my friend. The cult members regarded the stone idol as their dead leader.