The work draws on Samyn's own experiences, including snippets of letters from past relationships. In the text accompanying the initial piece, Samyn was careful to point out that although the work aimed to address the topic of “love” in a general sense, it did so from a particular, heterosexual point of view.

Samyn was an avid image collector even before the advent of the web, with drawers full of found imagery that he reused in his work. The images in LOVE were mostly scanned in from magazines or drawn by hand; some may have been taken from pornographic CD-ROMs.