I listened to a podcast a few years ago that was really transformative in my way of thinking. (I can't remember the exact podcast but I linked one that talks about procrastination); and below is a transcribed excerpt from the episode:

Fabrice explained “want” traps. For example, you may sit at your computer cruising the internet or playing digital games, all the while telling yourself “I really want to get to work on my paper,” or taxes, or whatever. But in point of fact, you DON’T want to get to work on the thing you’re putting off. You WANT to be doing exactly what you are doing.

We “trick ourselves into thinking we want something (like doing our taxes) when we really want to be doing something else (watching TV, playing computer games.) So, once again, we are telling ourselves stories that don’t map onto reality.”

Our real “wants” are the result of an unconscious cost-benefit analysis we make in our head, where the choice that comes out on top is our real want. It’s only when I really start doing my taxes that I’ll know this is what I want to be doing (probably because the urgency of the matter made the cost-benefit analysis tip in that direction).

David was trying to see if this concept of “wants” can be helpful in therapy but had trouble seeing how this might help someone who’s procrastinating.

Fabrice explained it like this: First, we need to realize that we are doing what we want in the moment; so, it’s a choice. Next, we can make our cost-benefit analysis conscious and see that we’re only considering short-term factors (e.g., it’s a lot more comfortable right now to be watching TV than doing taxes). Finally, we can develop some empathy for our future self (the one who will be pulling an all-nighter three weeks from now, or who will have to pay late fees) to reevaluate our cost-benefit analysis with more complete data.

Fabrice also explained that procrastination can sometimes be difficult to treat because it’s an addiction.