The document discusses best practices for cataloging cultural objects. It provides two examples of cataloging illustrations from books and periodicals. For books with illustrations by the same artist, a single work record is created for the book with image records for each illustration linked to the work record. For periodicals with illustrations by different artists, individual work records are created for each illustration with image records linked to the appropriate work record. The document stresses determining logical focuses for records and considering user needs, collection scope, and relationships between works, images, and records.