Answer :
Their differences in perception can be seen in the aspect of the wood, the hand and the heart that fed.
What is the poem about?
Shelly in this poem talks about how the the king is said to looked down on other people as he believes that he was bigger than them.
She tells how enthusiastic the sculptor was as he "Ozymandias, king of kings" commend his works and praises himself.
From the poem, we can deduce that the king is of a mighty figure, and that cares about this works and also he is a person that has a cold nature as he believes that he is all powerful.
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The impression in the sculpture shows that the maker thought that the rulers were good and noble. Meanwhile, the passage shows that they view rulers as vile and cruel. This is because you can tell how they portray rulers based on the position of the statue. Where it is seen as slightly muscular with a straight and polite posture. While the passage states that "whose frown, And wrinkled lip, and sneer of cold command", which implies that rulers are actually very rude and horrible. That is how the makers of both said statue and passage view rulers.
feel like this should've been more points but eh.