The lyrics to "VS" were written by misono herself, while the musical arrangement was done by video game composer Takahiro Izutani. The musical composition was done by Diamond Head guitarist and composer Susumu Nishikawa. Takahiro composed most of the music for the game "Tales of the Tempest," to which "VS" was the theme song. Susumu had previously worked with misono during her time in the band day after tomorrow, and would work with her several times throughout her career as a soloist. "Glass no Kutsu"'s lyrics were also written by misono and she also arranged and performed the piece. The song's melody was written by musical composer Kotaro Kubota, who had worked with the band Tokio for their 2005 album "5 Ahead" and their 2003 album "Glider." Kotaro has also worked with the likes of Ayumi Hamasaki and Ai Otsuka.