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A split album by Ben Gibbard (Death Cab For Cutie / The Postal Service) and Andrew Kenny (The American Analog Set), released on CD by Post-Parlo Records in 2003 and on vinyl by morr music in 2005. In addition to three original songs, each member covers each other's songs, Benjamin Gibbard covers American Analog Set's "Choir Vandals" and Andrew Kenny covers Death Cab for Cutie's "Line Of Best Fit." As the title suggests, both sides of the album are simple and intimate home recordings of acoustic guitar and vocals. The design features artwork by Hamburg-based designer Jan Kruse (Human Empire Studio), which makes letters out of leaves and nuts.
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