We state that when we think about cognition, we must have an ideal image or images of it in our minds at every moment. This paper proposes a cognition model as the ideal image for discussion. It is more of a theoretical or hypothetical perfect model than an entirely abstract one, as it can be completely concrete. This is so because it represents a theoretical position we hold almost meditatively, serving as a mental foundation critical for thinking about any matter. It is a perspective taken by us from an observer's position, which helps us continually reflect on cognition, ourselves, objects of thinking, and knowledge. Ultimately, cognition from the observer's position is thinking about cognition. Thus, we propose one possible approach that takes a holistic view, which we conceive as the theory of the cognition system. Taking this approach, we examine the co-construction of ontologies and epistemologies and employ a three-tier methodology to create a position from which a thing, concept, or matter can be grasped and thought about.

This system represents a complex and dynamic structure of ideas and models the concept of cognition by defining three interconnected levels: philosophical, general scientific, and specific scientific modelling. Based on these premises, we create the position by first determining the philosophical grounds, which involve reflecting on core ideas, shaping a paradigm, and formulating principles and approaches. Next, we define the general modelling principle, outlining the forms of knowledge and methods used to model cognition and explore its elements, whether as a phenomenon, process, or tangible object, and us as the empirical subjects and consciousness. Finally, we select from various scientific approaches, concepts, theories, and research principles to observe cognition through specific entities. This three-level conceptualisation is reflected in the presentation's three sections. Then, the fourth section presents the synthetic culmination, answering the question about the observer's nature and its conceivable actions and potentials.