Does anybody know of a tactic set book that treat position like you move and find best defense, or move and find counterattack, and not typical book move and win.

thx

Dan Heisman's book "Looking for Trouble" focuses on noticing what the other player is threatening and choosing a move that defuses the threat, which is usually done by defending or counterattacking.

If you got a hold of Winning Chess Exercises for Kids by Jeff Coakley, problems 6-9 on each page are non-standard / defense based.