The songs were written in August 2005 in Paris, recorded with guitars and piano on an eight-track during 2006 in their practice space in Brooklyn and later mixed down on a borrowed two track. Just as both were completing the mix, the two track broke down and they didn’t hear the mixes until two months later when they obtained another two track, being surprised by the recorded sounds.[6] The album is based on the live set Avey Tare & Kría Brekkan played during their shows in 2006 in the US and Iceland, but was released with the songs played backwards, as well as sped up at certain points. According to Portner, the couple took this decision at 21 December 2006 as a result of "a combination of being stuck in NYC for Christmas and seeing that new David Lynch movie", meaning Inland Empire.[7]