Many of us tap our feet when listening to music. Some of us even wave our hands in a particular manner, representing the dynamics of the song. But why do we do these mostly involuntary actions? The Motor Theory of Perception says that music and body movements are deeply rooted in our cognition ; we simulate the motion associated with the sensory stimuli we process, to comprehend it. So, while listening to music, we try to reproduce the sounds that have gone into producing it. We create these mental images in an attempt to be au fait with the music.