I believe magic is created and manipulated in the spiritual plane, its effects happen in the physical, and it's full implications can be seen in the cognitive.
Imagine a table with a large tablecloth spilling over the sides touching the floor. Imagine on top of the table, a little ghost puppet, bobbing and spinning in place. Behind the table there is a man dramatically presenting the ghost with both hands. While under the table is a peddle he is pushing to make the ghost move. The "spiritual plane" is under the table, there the magic is the mechanism moving the ghost. On top of the table the ghost and the man are the "physical plane", they represent the effect the mechanism creates. The "Cognitive plane" in this case would be the... crap my scenario fell apart there. Lets say the cognitive aspect is the whole picture revealed to the audience, like if someone ripped of the tablecloth.