A father and his two young sons face their final moments trapped in the Windows on the World restaurant atop the North Tower of the World Trade Center on September 11, 2001. The narrative follows Carthew Yorston as he attempts to comfort his children while grappling with the impossibility of their situation. The author intersperses this harrowing account with his own meta-fictional commentary, questioning the ethics of turning such a tragedy into a novel. The structure oscillates between the claustrophobic reality of the 107th floor and the author's external struggle to write about the event, creating a tension between the act of witnessing and the act of creation.

This work is often discussed for its provocative approach to a sensitive historical event, drawing both praise for its ambition and criticism for its self-referential style. Readers and critics frequently note that the author's decision to insert himself into the narrative creates a polarizing effect, forcing the audience to confront the artifice of storytelling. The book is recognized for its attempt to humanize the victims while simultaneously critiquing the media's obsession with the imagery of the day. It remains a significant, if contentious, entry in the literature surrounding the events of September 11.