Birkhoff introduced a formula to quantify aesthetic value, expressed as M = O / C, where M represents aesthetic measure, O denotes order, and C signifies complexity. This equation suggests that, for a specific level of complexity, a higher amount of order in an object results in greater aesthetic appeal. Conversely, if the order is fixed, simpler objects tend to be perceived as more aesthetically pleasing. This insight positions symmetry as a vital factor influencing our experience of beauty.

Through his work, Birkhoff emphasizes the importance of symmetry in aesthetics. He argues that the underlying structures of order in objects significantly impact our perception of their beauty. This theory connects mathematical principles with artistic appreciation, illustrating how mathematical attributes like order and symmetry play a fundamental role in shaping our aesthetic experiences.