The paper looks once more at the understanding and definition of autopoiesis as developed by Humberto R. Maturana, Francisco J. Varela, and Ricardo Uribe. We will focus on the question whether George Spencer-Brown's Laws of Form presents us with a possibility of translating Maturana's definition into a kind of a calculus. We look at Maturana's emphasis on components, networks, and boundaries and try to figure out how this emphasis can translate into an understanding of form that knows about self-reference, paradox, and play.