It is important to know the length of the side walls of the structure containing the hole/holes. A cherrio, which is a small mass produced reconstituted oak flour product formed into a tiny donut would be considered just a hole, while a donut being eaten by an olympic bodybuilder would be considered to have two holes, since it (the donut) would be at least a foot high (and probably three feet across. Your perspective looking at said donut of massive proportions would make two people from opposite sides both think they were looking at "their" hole. Thus the hole would not be a whole.

How about a dog?

He can't see the whole hole !

The side you happen to be looking at has no bearing on the actual truth of the matter,