Looking at a Horse is about the context and experience of viewing art. It is a piece that changes its appearance depending on where it is located and who is viewing it. Moment by moment, in real-time, it updates how it looks in response to its surroundings, creating a feedback loop where the viewer and context are part of the piece.
Art has a value in being looked at. Our perception of its value can be linked to where the work is viewed and who is viewing it. To look at art is to place it in relation to ourselves and the space around it. Looking at a Horse plays on this by changing its value in response to visitors. Simply, the more people viewing the piece, the more beautiful it is.