Isomorphisms form a category where the objects are types, just like Set \defref{def:set-cat} but the morphisms are not function but isomorphisms \defref{def:iso}. The identity is given by the identity isomorphism, and the composition by transitivity of isomorphisms. In a sense, the category Set is a sub-category of Iso where only the “to” map is kept and everything else is thrown away.