A man wearing a hat sitting on the side of a hill looking towards the water.
A man is wearing a dress while dancing in the park.
A person would not be both sitting and dancing at the same time, presumably. Although people who are in wheelchairs or in a sitting position can dance with their arms or by moving their wheelchairs. Also, a man could wear both a dress and a hat. A park could include a hill and water. It's possible to dance while looking.
SITTING IN THE SIDE OF A HILL IS DIFFERENT FROM DANCING IN THE PARK
Man cannot be wearing a dress dancing while wearing a hat sitting at the same time. Men do not typically wear dresses.