Taylor's sculptures are made from sheets of transparent acrylic. They are minimalist objects with an element of mystery, for enclosed within each object there is generally an internal form or plane which divides the interior. The outer surfaces are distressed so that they became translucent and have an overall icy whiteness, while the internal surfaces are smooth and reflective. The divisions and spaces are visible through the passage of light. Earlier sculptures were based on the shapes of common domestic appliances, such as fridges and stoves, while his newer works are abstract. The subtitle to this sculpture might refer to the depth of the container, or to entry into a diving pool.