Recorded during the same time and issued on the same day as After the Night Falls, Before the Day Breaks is not radically different from its sister release. In fact, it might take a few plays of both discs to make some kind of distinction. They are equally meditative and engaging, based around heavy treatments of Robin Guthrie's guitar and Harold Budd's piano. The closer, "Turn on the Moon," is a relatively bombastic and overloaded piece involving a drum machine, crashing sonics, and even some added acoustic guitar from Guthrie. Otherwise, this follows the same format as After the Night Falls — all eerily comforting and equally suited for passive background listening and complete absorption. Cynics and casual fans will find these albums indistinguishable from one another and possibly the remainder of each artist's past. More attentive followers will know better.