To be able to do this it must take up its impenetrable place in a particular space and time. Like a puddle of water or glue, you may penetrate it, but it will resist you enough for you to feel it. While tangible literally applies only to touch, we use it to apply to any of the five senses assuming that any stimuli ultimately reflects some concrete, material source. Sound as well as resistance to touch makes the bursting balloon tangible. The first picture is a commonly used one.
Most people see either a young or old woman.
To emphasize the contrast I will label the young one a Persian Lady because of the feather in the left upper corner. Because of the rather alarming size of the older woman's nose and her toothless mouth, I will describe her unkindly as a hag. Just look at that nostril. If she sneezed she would awaken the dead. She would need a blanket for a handkerchief.