Goats and Sheep uses the source material of the installation Withershins, 1995, consisting of two simultaneous views of a person signing: the hands and arms are framed in one, and the back of the head and top of the shoulders in the other. This latter view catches the hands when they refer to the head during signing. For Goats and Sheep, Hill changed the color image into black-and-white, re-recorded his own voice and “re-synchronized” it to the original signing. The stereo field is used to double the voice with about a second of delay added to the sound. This doubling mirrors the hands and numerous references and repetitions heard in the text.