Matter box size comparison

What is something if it is not perceived?  If a tree falls in a forest and no one is there to experience it, did it really even exist at all?  When we saw evidence that we think indicates a fallen tree, are we making up a story of how it got to that state?  We assume that at one point it was seed, grew over the course of decades, and then fell.

I guess it depends on what is considered matter and what is considered a product of the mind.  Again we are removed from reality and interpreting through our senses what is matter.  So is mind matter or is matter mind?

What is mindNo matter. What is matterNever mind.

George Berkeley