Discrepancy between theory and practice, which in sound physical and mechanical science is a delusion, has a real existence in the minds of men; and … - William John Macquorn Rankine

The third and intermediate kind of instruction, which connects the first two... relates to the application of scientific principles to practical purposes. It qualifies the student to plan a structure or a machine for a given purpose, without the necessity of copying some existing example, and to adapt his designs to situations to which no existing example affords a parallel. It enables him to compute the theoretical limit of the strength or stability of a structure, or the efficiency of a machine of a particular kind—to ascertain how far an actual structure or machine fails to attain that limit—to discover the cause of such shortcomings—and to devise improvements for obviating such causes; and it enables him to judge how far an established practical rule is founded on reason, how far on mere custom, and how far on error.

[O]f that scientifically practical skill which produces the greatest effect with the least possible expenditure of material and work, the instances are comparatively rare. In too many cases we see the strength and the stability which ought to be given by the skilful arrangement of the parts of a structure supplied by means of clumsy massiveness, and of lavish expenditure of material, labour, and money; and the evil is increased by a perversion of the public taste, which causes works to be admired, not in proportion to their fitness for their purposes, or to the skill evinced in attaining that fitness, but in proportion to their size and cost.

In this branch of study exactness is an essential feature; and mathematical difficulties must not be shrunk from when the nature of the subject leads to them.