kosta: Based on what evidence?
Is your will physical? Are your thoughts physical? What about your hopes and dreams? Interests? Hobbies? Likes and dislikes? Appreciation of beauty or music?
Sure. My will is a product of my needs and desires, appetitive drives caused by my material makeup. Your hunger is biochemical. So is your thirst. These are "perceptions" or signals caused by our physical reality.
Pleasure is physiologically based, just as pain is. Hobbies, choice of music are activities that produce pleasure, most if not all are actually learned by conditioning.