In the artwork "Reclining Male Figure" by François Boucher, several elements can contribute to the overall value and impact of the picture. However, if you're looking for a primary focus regarding the value used to create the picture, it is likely to be the illusion of depth in the picture.
Boucher was renowned for his ability to create a sense of three-dimensionality through techniques such as chiaroscuro (the use of strong contrasts between light and dark) and careful rendering of perspective. This depth allows viewers to engage more fully with the figure and the surrounding space, making it a significant aspect of the artwork's value.
While the texture of the clothing, the small details of facial features, and the portrayal of what the figure might be looking at are important elements, they often serve to enhance the overall depth and impact of the piece.