This short talk really spoke to me https://www.organism.earth/library/document/does-matter-create-consciousness

TL;DR there is consciousness (the observer) and there are objects of consciousness (the observed). All mind and matter are objects of consciousness.

I think there's also something big with dependent origination - i.e. you can't have one without the other.

This is an evolving model I like. All models are just that though ;)