Art is pleasurable to the eyes. The Potter of human (God) make us appeal to our senses. These senses could be of sight or touch. And the sensation we get, determine our respond.
When you feel hurt as a result of a burn by fire, you withdraw the part of the body that feel the pain. So also if you feel tinkling from a touch, you laugh because of the feeling you get from the touch you get.
Physical feelings allows one to get the truest feeling from one's experience, and allow one be the perfect judge for himself; this justify why parents sometime do not stop their kids from touching a fire coal, because the kid get to know the true feeling that comes with touching the fire coal, and decide whether he will like touching it again or not in future.
Beautiful! Disgusting! We sometimes hear people make such remarks. These remarks are often times made to express what one has seen or is seeing . And most time one decide whether to continue looking at the thing or not, depending on the feeling he is getting from it: this tells why you will see someone keep his eyes fixated on a picture of a naked girl, and the feeling he get from looking at that picture, get his dick erected. Likewise, you see someone vomiting from seeing someone eating cockroach. Their reaction is subjected to what their eyes is seeing.
physical feelings should be the truest judge for reaction. Rather than some intuitive or spiritual feeling.