Literally all programming fits that sentence. Your language is an abstraction, the opcodes it compiles to are an abstraction, the machine code is an abstraction and the microcode it translates to - also. The engineering software for hardware is a highly simplified abstraction based upon physics and math. The physics and math, ...an abstraction for reality we barely understand.

We all stand on the shoulders of giants.

But maybe you create your own universe from scratch and program it without abstraction, who knows.