What a lovely meditation on spreadsheets:

Making a spreadsheet is very pale work next to making a product or a painting, and they remain secondary and supplementary to the needs of the actual product or business they describe. But since they are one of the artefacts we use to theorise and then direct the activity of fifteen people, I try to make them with diligence and even some craft.

And:

The characteristic grid-like simplicity of the view, the absence of barriers… a landscape where nothing officially exists, absolutely anything becomes thinkable, and may consequently happen… — that’s Reyner Banham describing deserts, though I like to imagine he was looking at a spreadsheet.

And:

The spreadsheet’s unreality is dangerously doubled because, while their ordered data and formulae always comfort you that you have authored a controllable certainty, most spreadsheets are mere conjectures, provisional plans, ideas or hopes.

Spreadsheets are dreams.

At the beach we all become architects. High tide, a critic, sweeps our castles aside.