The document discusses making software soft by refactoring it to better cope with changes. It advocates discovering the underlying "Tao" or domain model of the system through refactoring. The key is refactoring the software to reveal the natural relationships and interactions within the domain. This makes the software structure flexible and open to changes by decomposing it into loosely coupled components aligned with the domain. The heart of making software soft is finding its inherent design through refactoring, which allows the software to naturally follow and adapt to changes over time.