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 derived from their live performances in the US and Iceland in 2006. However, it was released with some unusual twists: the songs were played in reverse and sped up at times. This decision was made by Portner on December 21, 2006, reportedly as a result of being cooped up in NYC for Christmas and having been inspired by David Lynch's film Inland Empire.