Lee is interested in ideas of emptiness, impermanence, and the continuous flux of movement. In her work, she explores these ideas by first occupying an empty space and filling it with tangible objects, only to relinquish the material items and pass them on to others, returning the space to its empty state. Lee once said, “Everything is fluid and in flux—objects seem to disappear from my possession but it is only in transition; it is somewhere else in the form of something else.” Through her site-specific projects consisting of a performance and installation involving public participation, she views herself as an intermediary of this constant flow; installing objects then transferring them to new time and space.