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It took 30 minutes to program the basic animation (using my system for programming graphics using PostScript with Lua and Python formatting support). It took another 30 minutes to adjust the code and make the animation more smooth.
It is not as smooth as might be desired, but shows the effect.
3. Penrose steps: how it is done
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The Penrose never-ending steps illusion, also called the stairs illusion, cannot exist in reality as depicted.
These steps were made famous by M. C. Escher (graphic artist) as elaborations on the theme. Steps, rivers, etc., do not go/flow uphill.