The importance of music in Hornby's life and work has become even clearer since his record store classic; in 2002, he released a collection of essays, titled 31 Songs, about his favorite tracks, including Folds' "Smoke," which focused on the end of a relationship. The pair met in America in 2004 when they co-wrote a song titled "That's Me Trying" for William Shatner's Has Been, which was also produced by Folds.
Hornsby has remarked that his "Foldsby project" comes about naturally: “Sometimes I have a stab at a couplet while making tea or while watching Arsenal beat Bolton. I suppose that’s what Bob Dylan must do, though I have no idea who he supports.” Folds also supports the idea of an organic collaboration, describing the process as such: “I asked Nick if he’d be interested in kicking out enough lyrics for an album. He sends lyrics by e-mail. When I have a moment I stare at them until I hear a song ... My rule is not to revise Nick’s lyrics.”
Folds said that the album was halfway completed and would ultimately include 12 Hornby songs.