The way that naïve set theory is usually presented in undergraduate education is via very concrete examples of sets, often involving non-mathematical elements. When power sets are treated, having a set as an element of some other set is just another new and exciting [YMMV] thing to consider. I saw a recent example that discussed how $\{\emptyset\}$ is both an element and a subset of $\{\emptyset,\{\emptyset\}\}$. To a traditionally trained set theorist this is perfectly natural. However, there are other axiomatisations of sets that do not allow sets to be elements of sets. In this setup the power set of $X$, which surely must have subsets of $X$ as elements, seems to be a little tricky to think of. But not really: one just has to realise that elements of the power set code, or are labels for, or name subsets of $X$.
I was wondering whether there has been any treatment at the level of introductory (and/or naïve) set theory that takes this tack, or if people have had any experience using such a trick in introducing the power set.