The paper discusses the observer-dependent nature of gravitational entropy in quantum gravity. It argues that the von Neumann algebra of observables in a spacetime subregion can be mathematically defined with a proper accounting of the observer, but this definition depends on the specific observer used. The authors use the formalism of quantum reference frames (QRFs) to demonstrate this observer dependence, showing that different observers can lead to drastically different entropies. They derive density operators for the subregion relative to different observers and compute entropies in both semiclassical and non-semiclassical regimes. The work highlights the connection between the Page-Wootters (PW) formalism and the perspective-neutral approach to QRFs, suggesting that the two are equivalent. The paper aims to bridge the gap between the quantum gravity and QRF communities and provides a detailed framework for understanding the observer dependence of gravitational entropy.The paper discusses the observer-dependent nature of gravitational entropy in quantum gravity. It argues that the von Neumann algebra of observables in a spacetime subregion can be mathematically defined with a proper accounting of the observer, but this definition depends on the specific observer used. The authors use the formalism of quantum reference frames (QRFs) to demonstrate this observer dependence, showing that different observers can lead to drastically different entropies. They derive density operators for the subregion relative to different observers and compute entropies in both semiclassical and non-semiclassical regimes. The work highlights the connection between the Page-Wootters (PW) formalism and the perspective-neutral approach to QRFs, suggesting that the two are equivalent. The paper aims to bridge the gap between the quantum gravity and QRF communities and provides a detailed framework for understanding the observer dependence of gravitational entropy.