From our own experience we know that complex visual scenes are perceptually split into multiple causal layers so that we perceive the shape and material of objects and surfaces, and the prevailing illumination in a scene. For instance, we recognize shadows as a separate layer and we do not trip over them while walking. Evidence for perceptual layer decomposition lies in our ability to interpret 3D shape, which requires the ability to distinguish between shading, shadows, and reflectance of a surface in static scenes (Zhou & Baker,
1996; Schofield, Rock, Sun, Jiang, & Georgeson,
2010; Dövencioğlu, Welchman, & Schofield,
2013; for a review, see Kingdom,
2011). Transparency perception is investigated in numerous studies in the scope of decomposing reflectance and illumination layers; these studies establish classical examples where a background texture seen through a uniform transparent layer has reduced contrast (Metelli,
1970; Anderson,
1997). In these examples, sharpness of contours remains unchanged and the layer affects only the contrast. In 3D shape-from-shading tasks with textured surfaces, the coherence of first order (local mean luminance) and second order (local luminance amplitude) local luminance values can account for the perception of luminance and reflectance related changes (Schofield, Hesse, Rock, & Georgeson,
2006). When local luminance cues are aligned congruently, this is seen as changes in the shading gradient of a corrugated surface; whereas incongruent alignment of these cues is interpreted as the reflectance changes on a flat surface (e.g., painted stripes). The human visual system is sensitive to these cues (Schofield & Georgeson,
1999) and can perceptually learn to benefit from them in order to decompose an illumination layer from a change in surface reflectance (Dövencioğlu et al.,
2013). In these elaborate findings about local changes in luminance values due to transparency, there are no comments on the potential geometric aspect of local changes in the image. How about the transparent layers, such as clear water, where the contrast remains mostly the same but the contours change? The transparent materials in daily life are mostly complex: they are thick and not uniform and the traditional photometric approaches so far do not cover the geometric distortions due to the refractive properties of transparent layers.