If I needed to describe a physical object it would be necessary to associate certain properties to it, properties I perceive as being related to this object. For example, when someone describes a massive soft blue ball bouncing in a white room what I would imagine is: a white background; a blue circle moving up and down deforming slightly as it stops going down (as it bounces); visual parallaxis to see the 3D room and the sphere; a comfortable distance to perceive the ball clearly; "feel" the effort that would be necessary to move the ball to imagine its mass; maybe imagine the sound of the bouncing. Just imagining the subjective qualities created a "complete" physical environment. By applying the known laws of physics to this environment it would appear more and more realistic. In this situation the only things necessary to the existence of the "universe" is the organization of certain mental properties in a certain way. In the perspective of an observer all physical properties have an equivalent relationship of mental properties (qualia) which gives an indirect understanding of the physical properties. If it was possible for only the observers to exist the universe would ultimately consist of a complex relationship of mental properties organized by non mental properties. To build the universe from the perspective of an observer nothing "physical" is necessary if its mental properties are organized by an "organizing program" and its ultimate constituents are now qualia.