 Author Alan Clayson writes that the song has the same lachrymose theme as "Tears of the World", one of the submissions that Warner's had objected to, but without the socio-political context.Harrison recorded "Teardrops" at his Friar Park studio in Oxfordshire during the second period of sessions for the album, beginning in November 1980 and extending to mid January 1981.Besides Harrison on guitars, the musicians were Herbie Flowers on bass, Ray Cooper on percussion, Dave Mattacks on drums and Mike Moran on keyboards.