Nothing in the song relates to surfing; the title is a play-on-words referring to the group shedding their image. The lyrics describe a man at a concert hall who experiences a spiritual awakening and resigns himself to God and the joy of enlightenment, the latter envisioned as a children's song. Musically, the song was composed as a two-movement piece that modulates key several times and avoids conventional harmonic resolution. It features a coda based on another "Smile" track, "Child Is Father of the Man".