It is not how "cognitive load" is usually understood (as it relates to the working memory, measured by task-involved pupillary response). It involves anything and everything that is not already stored in your long term memory.

I remember spending egregiously long time to find a bug that was essentially a typo in some constant. Expressiveness of the language, how many chunks you have to keep in the working memory matters. The chunks can be low/high level depending on what you are trying to do at the moment but you can't escape looking at the low level details at some point.