diff --git a/types/set/reconcile.go b/types/set/reconcile.go
new file mode 100644
index 00000000..9912ae32
--- /dev/null
+++ b/types/set/reconcile.go
@@ -0,0 +1,17 @@
+package set
+
+func Diff(desired, actual map[string]bool) (toCreate []string, toDelete []string, same []string) {
+	for key := range desired {
+		if actual[key] {
+			same = append(same, key)
+		} else {
+			toCreate = append(toCreate, key)
+		}
+	}
+	for key := range actual {
+		if !desired[key] {
+			toDelete = append(toDelete, key)
+		}
+	}
+	return
+}