a new office-studio complex anchored by Disney Imagineering. Some of the buildings were demolished to make way for new buildings. The additional space would be for sound stages, production facilities and offices. As part of The Walt Disney Company’s March 2018 strategic reorganization, Walt Disney Parks and Resorts merged with Disney Consumer Products and Interactive Media segments into Disney Parks, Experiences and Products (DPEP), giving Disney Imagineering oversight of merchandise, games and publishing development. In July 2021, DPEP chairman Josh D'Amaro announced that approximately 2,000 DPEP positions would be transferred over the next couple of years to the Lake Nona area of Orlando, Florida. In November 2021, it was reported that as many as 90% of the positions to be transferred are Walt Disney Imagineering positions, as DPEP relocates Imagineering's headquarters from Glendale to a new 60-acre corporate campus in Lake Nona. The only Imagineering positions reportedly exempt from relocation were those dedicated to Disneyland or certain international parks. The relocation was reportedly motivated in part by $570 million in tax breaks from the state of Florida, as well as Florida's business-friendly climate, lower cost of living, and lack of a state income tax. Principles New concepts and improvements are often created to fulfill specific needs. For instance, the Soarin' Over California ride system was designed to help guests experience the sensation of flight. During development, Imagineer Mark Sumner found an erector set in his attic, which quickly inspired the solution to create this experience. The ride effectively simulates hang gliding. One of Imagineering's techniques, "blue sky speculation", is a process in which ideas are generated without limitations. Imagineers may develop a bold idea in extreme detail, initially disregarding budgetary or physical constraints. It can take up to five years for an idea to turn into a finished attraction. The company consider this the beginning of a design process, believing, "if it can be dreamt, it can be built." WDI partnered with the Khan Academy to create a series of online video classes called Imagineering in a Box, to allow students to "explore different aspects of theme park design, from characters to ride development..." The classes, which are organized into three main categories (Creating Worlds, Designing Attractions, and Bringing Characters to Life), are presented by WDI employees using multimedia lessons and exercises. The Imagineering Pyramid Past Disney Imagineers have shared 15 principles of Disney Imagineering, divided into five tiers. These