The album is based on the live set both 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.
The album is rooted in the live performances both gave in the US and Iceland in 2006. The unconventional release – featuring songs played in reverse and sped up at times – was a deliberate decision made by Portner on December 21, 2006, reportedly as a result of their holiday confinement in NYC and exposure to David Lynch's film Inland Empire.