When you're coding, the thing you're creating is a program. A program is a set of instructions that tells a computer or other device what to do. So yes, coding is just writing instructions. But there's a catch.
Sometimes a program is very simple, taking the form of commands that are supposed to be followed in order, from top to bottom, a lot like these driving directions:
While that's an easy concept to understand, the grim reality is that most instructions aren't linear in that way—most instructions need to be able to react to outside conditions to produce a result that depends on those conditions. More like this:
Ugh. You can see how things can get complicated quickly when you're trying to write thorough instructions—especially for something as dumb as a computer.