The verb To Be
Strange but true: some languages do not use the verb
To Be, like Russian or Indonesian, for instance.
But we have chosen to have a picto for
To Be although we know it is a rather peculiar verb.
Contrary to other verbs,
To Be does not express any action.
This is why we represent it by a sitting figure:
Quite often we use the verb
To Be to express an attribute.
For instance, when we say "She is strong" or "He is a man".
In such cases we cannot use

because all we want is to have a link between Woman and Strong or between He and Man.
The simplest way to express it is with the picto

,
a human figure pointing to both sides, so as to link one with the other. Let's see some examples: