"Elliott Smith's self-titled second album was his first for the Kill Rock Stars label and also his first major artistic statement. Its sound is fairly similar to that of Roman Candle -- it's mostly just Smith and his gently fingerpicked acoustic guitar, embellished a bit more often with drums, harmony vocals, and the odd additional instrument ... Smith is often compared to Paul Simon or the Beatles in their softer moments, but perhaps the best touchstone for this early sound is Nick Drake's even more minimalistic Pink Moon; while Smith's language is rawer and tougher than Drake's haunting poetics, his songs also deal with depression and loneliness, creating an almost uncomfortable intimacy with their bare-bones arrangements".