Unlike their first album Duo U&U, which was all cover material, 2nd W contains a mix of both originals and covers of classic Shōwa period female pop duo songs. Three of the songs, the Tsunku originals Aa Ii Na! and Robo Kiss, and a cover of The Peanuts's Koi no Fuga, were released as singles in the months prior to the album.
Many of the songs on the album, both originals and covers, center around the topic of becoming, or about to no longer be, the age of seventeen. At the time of the album's release, Kago had turned 17 a month prior, while Tsuji would turn 18 that June.
Another track, "Da-bu-ru-yuu Joshi Koutou Gakkou Kouka", is the mock-theme song for the fictional "Dabaruyuu Girls Senior School" (The nonsense word "Dabaruyuu" being a corruption of the duo's name) and ties in with the album cover concept depicting Kago and Tsuji at a school ceremony.
The duo would do one more single while retaining their earlier cute image, Ai no Imi wo Oshiete!. Their following single, Miss Love Tantei, would see the pair utilizing a more mature look and sound.