~のは (nominalized topic)

What matters is not what you read but how you read it.

The fact that nobody died was a small mercy amid the disaster.

That's a non-starter. Stepping away from the stove while there's oil on the heat is absolutely out of the question.

That's called a preconception! It's not okay to just decide things about stuff you've never even experienced!

Making friends is easy, but keeping friendships is hard.

How fun it is to play baseball!

Stop putting on airs.

It's cruel to make fun of visually impaired people.

It's wonderful to have food cooked right in front of you.

We couldn't bear to hear the pitiful cries of the sick child.

Putting an idea into action is difficult.

But cleaning up the room is a pain.

It's odd that the mail carrier hasn't come yet.

It's rare to run into a celebrity by chance.

It's shameful not to keep a promise.

Observing wild birds is really interesting.

I think walking alone at night is dangerous.

It's rude to visit someone late at night.

I'm worried about walking around this area at night.

Walking around this area at night comes with serious danger.

Fulfilling the objective seemed tough.

What's strange is that he knew about it.

What appears on the surface is merely the tip of the iceberg.

It's hard to keep your balance on an icy road.

It is critically important to distinguish between what is necessary and what is not.

It's hard to balance a ball on your nose.

Investigating it is a tedious, soul-draining job.

Breaking a promise isn't good.

Playing baseball is fun.

Playing baseball is fun.