I Guess the Lord Must Be in New York City to Elvis Costello in 5 Steps
- I Guess the Lord Must Be in New York City was recorded by Ron Sexsmith
- Ron Sexsmith dedicated his debut album to Harry Nilsson
- Harry Nilsson considered recording an album of songs by Allen Toussaint
- Allen Toussaint produced Elvis Costello's recording of Walking on Thin Ice
- Walking on Thin Ice was covered by Elvis Costello