Det är troligtvis "Ögon gör mer än att se" av Isaac Asimov.
In the very distant future — about a trillion years in the future — humans have long since abandoned physical form. They exist as energy entities spanning space.
Two of these entities, known only as Ames and Brock, tire of artistic competitions using manipulations of energy. They discuss a new project in which they attempt to manipulate physical matter, and Ames creates a sculpture of a human head. Brock, who was once a woman, is painfully reminded of her physical past and that she once knew love. She adds tears to the head and then flees. Ames remembers that he had once been a man, and the force of his vortex splits the head as he turns in search of Brock.