When carefully executed, this kanji has three parallel horizontal lines, four verticals, and four marks below the grid. The configuration of strokes suggests a means of counting and after four items have been marked off, they are cancelled out by the three horizontal lines. In contrast, Hakuin's mu is a jumble of strokes expressing vitality rather than negation, energy rather than meticulous accounting...

(from Penelope Mason History of Japanese Art pg. 284 [N7350 .M26 1993])