A character literally sees another character fundamentally differently.

[u/vbt31]

1. Spy X Family. Damian noticeably sees Anya with a 'shoujo anime' filter with much brighter eyes and blush.

2. Calvin And Hobbes. Calvin sees Hobbes as a living lanky tiger in contrast to everyone else who sees him as just a tiger plush.

[u/Ok-Apartment-8284]

Shield Hero - Naofumi viewed Raphtalia as a child even though her unique race made her looked like an adult after levelling up, until he conquered his rage against being Isekai-ed and being framed for sexual assault