The way the mane appears to connect with the neck can create an impression of depth. One horse seems partially obscured, suggesting that it is positioned farther behind the other.
This is a common feature of visual illusions: our brains use overlapping objects as shortcuts for deciding which object is closer.
The Reins May Give You Another Clue
The reins are another detail worth following.
Instead of simply looking at the horses’ colors or faces, trace the reins carefully and consider how they relate to the surrounding shapes.
The alignment of the reins appears to favor one horse and provides another indication of which animal occupies the foreground.
Don’t Ignore the Neck Position
The horses’ necks also provide useful visual information.
Look at the direction and position of each neck. One appears to extend forward in a way that makes the horse seem slightly closer to the viewer.
When several visual clues point in the same direction, the apparent depth of the image becomes easier to understand.
Why Is This Puzzle So Confusing?
The difficulty comes from the way our brains interpret visual information.
When we look at an image, our brains constantly try to determine depth, distance, size, and position. We normally do this automatically without consciously analyzing every detail.