A Theory of Perfectionism and Procrastination

The link between procrastination and perfectionism has to do with construal level theory. When you picture getting started straight away the close temporal distance puts you in near mode, where you see all the detailed impediments to doing a perfect job. When you think of doing the task in the future some time, trade-offs and barriers vanish and the glorious final goal becomes more vivid. So it always seems like you will do a great job in the future, whereas right now progress is depressingly slow and complicated. This makes doing it in the future seem all the more of a good option if you are obsessed with perfection.

Katja Grace, "Perfect Procrastination"