I think M and appears [to Ayu anyway] are probably her most similar songs in terms of themes.. I mean, they both kind of speak of lovers' relationships during the winter. Ayu tends to pair songs together based on the feelings that they invoke when you listen to it.. so that could also be a reason why. [see STEP you -> Ladies Night and so on..]
They are both also sort of winter-y ballad-y songs. appears released in Nov 1999 and M in Dec 2001.
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