Death Cab for Cutie went back into the studio in December 2022 with the goal of reinterpreting their latest record Asphalt Meadows with the most minimal arrangements possible and presenting the songs in their rawest, most intimate forms. Asphalt Meadows: Acoustic also includes one of the band's favorite songs "The Plan" by Low as a tribute to the late amazingly talented Mimi Parker. Ben Gibbard shared, "I first saw Low in 1994 opening for Sunny Day Real Estate at the OK Hotel in Seattle. Since then they've been one of the most influential and important bands of my life. It was the fulfillment of my teenage self's indie rock dream when our bands became friends while on tour together in 2012. We were incredibly saddened by Mimi's passing this past November. She was an incredible artist and an even better human being. We believe the best way to remember the musicians we lose is to play their songs. "The Plan" has always been one of our favorite Low songs and is presented here in tribute to Mimi."