Seeing is a film about what happens to a group of kindergarten-aged children, when one of them "invents" a TV camera from cardboard boxes, and toilet rolls, etc. The new “invention catches on; and at first the children are having fun, making news reports, their own movies, and nature documentaries (all three pretty much amount to chasing bugs with their devices).
Things take a turn for the odd when it becomes apparent that the device are everywhere. Every activity that the children undertake is accompanied by a child with a “camera,” and they gain the understanding that an event has not happened unless it has been "recorded."