T. Gowdy is an engineer, installation artist, and electronic musician whose work ranges from ambient meditations on memory to beat-forward explorations of sonic environments. Miracles is based around material he created for a 2018 audiovisual performance incorporating surveillance footage. Revisiting the previous recordings, he places them in new contexts, maintaining the raw, real-time spontaneity of his previous album, 2020's Therapy with Colour. "Miracles" sets suspenseful, floating synth textures to jittery beat patterns and wobbly bass that gradually grows hotter and more distorted. "Déneigeuse" is both apprehensive and immersive, slowly easing into comfort while navigating through a state of panic. The two "Transcend" pieces are ambient interludes filled with grainy, bubbling sequences that are constantly in motion. The first recalls the hazy, imperfect loops of Huerco S., and the second cuts off right as it seems like it's about to reach a climactic beat drop. "Vidisions" has a stiff, precise minimal techno beat, while the metallic textures that snake around it gradually feel tighter and more connected as the track progresses. Gowdy's work touches on technology-induced paranoia, yet it somehow finds a way to filter out a sense of danger and find comfort and acceptance.