The feeling of effort is familiar to most, if not all, humans. Prior research shows that the feeling of effort shapes judgments (e.g., of agency) and decisions (e.g., to quit the current task) in various ways, but the proximal causes of the feeling of effort are not well understood. In this research, I address these proximal causes. In particular, I conducted two preregistered experiments in which participants performed a difficult vs. easy cognitive task, while I measured effort-related phenomenology (feeling of effort) and physiology (pupil dilation) on a moment-to-moment basis. In both experiments, difficult tasks increased the feeling of effort; however, this effect could not be explained by concurrent increases in physiological effort. To explain these findings, I suggest that the feeling of effort during mental activity stems from the decision to exert physiological effort, rather than from physiological effort itself.