Yes as phycical beings but that part which most people identify as their ”self” is a mental fabrication is witnessed by that which the innate nature of all sentient beings. It is translated as emptiness but it describes that which is pointed out very poorly.
It is more like spaciousness permeated with awareness. That spaciousness is like sky and thoughts like clouds which emerge from and dissolves into it. Awareness is sky-like, creating the empty foundation of spaciousness and yet every thought that is observed emerges from awareness and dissolves into it without leaving any traces behind them. Awareness ceases never to be. Despite there being absolutely nothing, something remains aware of that nothingness. All that appears, appears in awareness whether with or without attention.
If one recognizes that which permeates our minds, one withdraw all attention towards it which leads to succesive absorption until all that which we observe as external, dissolves and only pure empty cognitive awareness remains.