Background and Context: In order to fully include learners with visual impairments in early programming education, it is necessary to gain insight into specificities regarding their experience of and approach to abstract computational concepts. Objective: In this study, we use the model of the layers of abstraction to explore how learners with visual impairments approach the computational concept of abstraction, working with the Bee-bot and Blue-bot. Method: Six blind and three low vision learners from the elementary school level were observed while completing programming assignments. Findings: The model of the layers of abstraction, can overall be generalized to learners with visual impairments, who engage in patterns that reflect iterative actions of redesigning and debugging. Especially our blind learners use specific tactile and physical behaviors to engage in these actions. Implications: Ultimately, understanding such specificities can contribute to inclusive tailored educational instruction and support.