  In the factorized picture of semi-inclusive deep inelastic scattering the
naive time reversal-odd parton distributions exist by virtue of the gauge link
which is intrinsic to their definition. The link structure describes
initial/final-state interactions of the active parton due to soft gluon
exchanges with the target remnant. Though these interactions are
non-perturbative, calculations of final-state interaction have been performed
in a perturbative one-gluon approximation. We include higher-order
contributions by applying non-perturbative eikonal methods to calculate the
Boer-Mulders function of the pion. Using this framework we explore under what
conditions the Boer-Mulders function can be described in terms of factorization
of final state interactions and a spatial distortion.
