  The picture, too, is a purely intentional object, created by an artist and founded both in a real painting (a paint-covered canvas), and in the viewer’s operations of apprehending it. The picture as a work of art cannot be identified with the real paint-covered canvas hanging in a gallery, for the two have different properties and different modes of cognitive accessibility. The picture can only be seen, and indeed only seen from certain points of view; the painting, by contrast, can be seen, smelled, heard, or even tasted, and can be observed from any point of view. Ingarden also holds that the picture as such (unlike the painting) is not an individual object of any sort -- one and the same picture may be presented in many paintings (if they are all perfect copies of an original). (It might be worth noting that while this is plausible enough for the picture, considered as such, we do typically treat works of visual art as one-off individual objects (distinct from perfect copies or forgeries).) Moreover, the picture, to be seen, requires that viewers take up a certain cognitive attitude regarding it, not required to observe the painting.