In its basic form it’s: Turning the unreal into your reality.
For example: the sun. *Note: I am NOT professing that any of us has any power over whether the sun actually rises or not. However, the process is exactly the same.
You don’t daily think about all the hows of the sun rising – the tilting of the earth, the season, the orbit. Gravity, farmer’s almanac of exact timing for the sun to rise, and all that jazz. You just know that it does, in it’s own time.
So has the sun risen tomorrow? Is that reality yet? No.
However, you believe it, you do not doubt that it will, you expect it, and you let go of the how and the when and just trust that it will happen.
And then tomorrow comes and the sun rises. That is what manifesting is!
It is not professing with any sense of false ego that you can control external circumstances, but it is controlling your internal states of believe, expectation, faith & trust.