All of the songs on Down to Earth were written or co-written by Buffett. "The Captain and the Kid," which originally appeared on this album, was later re-recorded by Buffett, first for 1976's Havaña Daydreamin' when it was released as a single, and in 2002 for the greatest hits compilation Meet Me in Margaritaville: The Ultimate Collection making it (with "In the Shelter") one of only two of his songs with three different studio versions.

The folk-rock style of music and lyrics on Down to Earth and High Cumberland Jubilee differ greatly from Buffett's subsequent output. There is less of the country music feel and little of the gulf and western, Key-West-influenced sound and themes that have defined his musical career. Allmusic reviewer William Ruhlmann notes that "this is not the freewheeling Jimmy Buffett of 'Margaritaville,' but rather a thoughtful folk-rock singer/songwriter of the early '70s, earnestly strumming an acoustic guitar over a rhythm section and singing lyrics of social consciousness with sly references to drugs."