While at first instance Kovner's gouache appears almost abstract, referencing his early artistic upbringing as part of the New York Abstract Expressionist milieu, it most probably depicts a close-up view of windows and could be a preparatory sketch for one of his cityscape oils. Compared to another similar work in the Ben Uri collection, here Kovner seems to deliberately 'zoom in' even further, thus making it more difficult to make out the work's subject matter. The work's style is reminiscent of Kovner's views of New York executed in the 2000s, in which he frequently focused on the windows of the buildings he depicted, highlighting both their repetitive nature and their mysterious, poetic quality. In particular, this gouache seems to be associated with several of Kovner's works depicting New York buildings as seen through the distinct steel-framed loft windows.