There is a curious relationship between hats and cakes and the forms can be quite similar overall. He wears a good many different hats during the day and into the night for both functional and psychological reasons. They are familiar forms to Komarin, he remarks that a cake or a hat can resemble each other equally when they are flipped one way or another.
The layers which are so integral to this piece are a result of Komarin's changing perspective during the process. At first the painting leaned towards pink and flesh, then it steered towards blue, then the blue was too much and the colours became cream and white. Komarin likeness this process and effect to the ocean waves coming in and out again.