Depth reversal is the false perception whereby a receding or projecting spatial composition actually appears as the opposite of that composition. Such illusory effects are often forceful and have become a popular visual effect utilized in many site-specific installation artworks. However, the design approach most often employed is based on trial and error because the visual perception of depth-reversal illusion is often difficult to predict without actually seeing it in reality. Unfortunately, this approach demands extensive time and effort as well as increased material costs. Computer-aided design often provides a low-cost alternative for the design process; however, the feasibility of using a computer simulation in the design process depends upon the visual realism offered by the simulation. This study investigated the visual realism of a computer simulation with regard to envisioning the visual illusion of depth reversal. Perceptual studies were conducted to measure critical distances that occur when an observer experiences the visual perception of depth reversal in both physical and computer-simulated environments. The quantitative experimental results were used to establish the reliability of computer simulation for the design process of installation art that utilizes illusory visual effects of depth reversal from design ideation to exhibition planning.