"Loving What Is" is a book by Byron Katie that introduces a method for self-inquiry and personal transformation. The core idea is to accept reality as it is, rather than how we wish it to be. This acceptance can lead to reduced suffering and increased peace of mind. The process involves asking four simple questions about stressful thoughts and beliefs, followed by a process called "turnarounds." This technique encourages individuals to challenge their perceptions and find alternative viewpoints, ultimately fostering a deeper sense of love and acceptance for themselves and their circumstances.