On page 268 of Ben Vautier. Is everything art?
©2015 Museum Tinguely, Basel, Kehrer Verlag Heidelberg Berlin, authors, artists and photographers [and translator!]. ISBN 978-3-86828-649-6
Truth be told, since Duchamp I look at Annie’s iron with covetousness. Since Marcel Duchamp’s Bottle Dryer, any object can be considered art. So I take an object at random, I glue it onto a canvas and add the note “encore un objet qui se prend pour de l’art”. The idea is not to make fun of the avant-garde, but to show that intention suffices to decide that an object is art.