"Acting and Being" by Elizabeth Hess is an innovative textbook that explores the art of acting and performance techniques. The author, who works as an educator, actress, playwright, and director, presents a hybrid approach that combines various physical theater practices from both Western and Eastern traditions. By integrating methods such as psycho-physical actions, Butoh, and Kundalini yoga, readers are encouraged to discover their own impulses and expand their imagination. The book offers a variety of exercises that can be performed individually or in groups to explore the essence of characters and understand their relationship to universal themes. Hess places particular emphasis on the development of empathy and creative collaboration to foster transformative artistic expressions. The content is relevant for actors, directors, and theater educators, providing valuable insights into the creative process.