Who Cares? is Rex Orange County's first since 2020's Live at Radio City Music Hall EP which was taken from his two sold-out shows at the venue in 2020 just before his international Pony tour was cut short in Berlin due to Covid-19. As it turns out, however, that tour being cut short is part of the genesis of this album. After spending the bulk of 2020 quarantined back home in the UK, Rex made the trek to Amsterdam that fall to record with Benny Sings, with whom he crafted the 2017 platinum selling breakout single "Loving Is Easy." What started as sessions without expectations turned into an incredibly productive 48-hour window of recording with Benny, prompting a follow-up trip to Amsterdam. The subsequent 10 days of work together produced his fourth album, made in close partnership with Benny, that is a playful record by an artist in a playful mood. The album also finds Rex reunited with one of his earliest champions, Tyler, The Creator, who contributes a verse to "Open A Window," which marks the first time the two have collaborated since Tyler's 2017 album Flower Boy.