They're Made Out Of Meat by Terry Bisson

In this thought-provoking and humorous short story, two extraterrestrial beings engage in a conversation about a peculiar discovery they have made: a species entirely composed of meat. As they discuss the implications of this revelation, they express disbelief and fascination at the idea of sentient beings made of flesh, pondering how such creatures could possibly communicate, think, or even exist. The dialogue cleverly explores themes of perception, intelligence, and the nature of life, ultimately highlighting the absurdity and wonder of the universe.