Quote from : Floating Worlds: The Letters of Edward Gorey and Peter F. Neumeyer Book

The thing is, and here we come to E. Gorey's Great Simple Theory About Art (which he has never tried to communicate to anybody else until now, so prepare for Severe Bafflement), that on the surface they are so obviously those situations that it is very difficult to see that they really are about something else entirely. This is the theory, incidentally, that anything is art, and it's the way I tell, is presumably about some certain thing, but is really always about something else, and it's no good having one without the other, because if you have the something it is boring and if you just have the something else it's irritating.