This dissertation comprises original experimental work exploring the intermediate stages of the perception-action loop in the somatosensory domain. The stages correspond to the maintenance of working memory (WM) content, the goal-directed manipulation of the content, and the formation of memory-based decisions. Concurrently, the thesis addresses ongoing debates in cognitive neuroscience, specifically, the localization of the respective WM- and decision-making content. For both debates, the central issue rests with the extent of influence that experimental design has on the localization of the resulting representations. By taking advantage of modifications of experimental paradigms, advanced whole-brain data analysis techniques, and the extensive literature in the somatosensory domain, the dissertation provides evidence in favour of the distributed representation of WM content. The distribution of WM representations is not limited to either frontal or sensory regions. Indeed, the fronto-parietal network - specifically the intraparietal sulcus, inferior frontal gyrus, and the premotor cortex - is necessary for the successful performance of the intermediate stages of the perception-action loop. Therefore, the maintenance of WM content, the manipulation and maintenance of the resulting content, and the computation of the decision variable, all take place in a network consisting primarily of frontal and parietal regions with the specific distribution of WM content depending on the experimental paradigm.