I have argued before that writing code is like writing a story. Now, I will take it one step further and claim that reading code is like reading a story. In turn, one can see code as a method of communicating intent, explicitly, e.g. through comments, or implicitly, e.g. through data structures. On the one end, code writers must consider how their code reads from the perspective of a different programmer. On the other end, the intent behind each line may make sense to the readers only after going down the abstraction layers. Hence, coding is an art. And like any other art, beauty is in the eye of the beholder.