 To begin with spatial content, suppose you hear a sound as coming from your left. Someone else facing you, due to different orientation, hears the same sound as coming from the right. Moreover, a third perceiver situated halfway around the world could hear a qualitatively identical sound as coming from her left. The area to the first perceiver’s left is the very same spot as the area to the second perceiver’s right, whereas the area to the left of the third perceiver, who is very far away from the other two, is a completely different part of space. Now, if contents are to reflect which side of the perceiver the sound seems to come from, then it is not enough simply to include the very area from which sounds are coming in the content. That would not reflect what’s in common between you and the third perceiver, who is halfway around the world. It would also fail to reflect what’s different between you and the second perceiver, who is differently oriented than you. So it seems that some more specific representation of location and direction is needed.