"Counting Stars" is a song by South Korean rapper Be'O featuring Beenzino.

[1] After Beenzino mentioned him and the song on his Instagram live, Be'O contacted him first and asked for a collaboration.

Be'O's trendy vocal captivates listeners and Beenzino's verse showing affection for his stepfather gives an urban vibe.

According to Lee, "although the mixing is causing controversy as it made the cool and clear voice of the performance version muffled and unclear, the song is good because there is no contrived accent nor pitch.

According to Kim Seong-hwan, the composition of the hook focusing on metaphors rather than rhymes such as "Counting stars / Pearls in the night sky / Better than your Louis Vuitton" makes listeners feel immersed in it.