The album is an eclectic and experimental vehicle where Hayes adopted various personas and experimented with vocal delivery and genre in a way he had never done as a mainstream artist.

Hayes takes the lead on about half the album at varying times changing his voice, alternating between a high falsetto, a lower raspy tone, experimenting with hip hop and Beach Boys styled harmonies.

Conley's most recent work with Hayes can be found on the 2011 album Secret Codes and Battleships where he is credited as a co-writer and co-producer on several songs.

Chronologically, We Are Smug is a project that began in the period after The Tension and the Spark when Hayes severed ties with Columbia Records and first became an independent artist.

Much of the songwriting and recording was completed prior to the commencement of work on Hayes' 2007 album This Delicate Thing We've Made.