If you read February's article, you will recognize that nominalization has the virtues of computing, that is, it removes personal and hostile words and replaces them with abstract and non-confrontational ones. Doctor Elgin gives an excellent example of how nominalization works, the gist of whose scenario is reproduced with some changes as follows. Becky, your mom can't cook. I'm finding it difficult to imagine what she threw into this soup. You're darn right.
Cooking is important.
It sure is. Say, Mary tells me you're an expert at Italian cooking. I do alright, but I wouldn't go that far. Now don't be so modest. I'll bet you can show me why my meatballs don't turn out very tender.