How can an imperfect being label or consider another entity as perfect?

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Exactly. You hit the nail on the head here - it’s impossible.

So start the process of accepting all your imperfections and loving them, because you don’t have another you and you never will. When you realize that you are absolutely perfect because you’re one and only, other beings will magically appear to be perfect, too. Isn’t that grand?

This other “perfect entity” everyone is referring to is just you. The people who say that they feel the presence of some other, perfect entity separate from themselves still have not completed the process of accepting themselves in their entirety. The entity is perfect for them, but they themselves still feel imperfect on some level, otherwise there would be no separation. There’s more work to do for them, more acceptance, more self-love to go through. Don’t listen to them, start with you and finish with you. Enlightenment is a full circle.