They're obscenely and wonderously abstract, if you're into that kind of thing. Not an emo band, in case you're wondering. But they do (did?) occassionally sing about "feelings". Still great.
This is now the official "Neutral Milk Hotel are a good band and you should not be ashamed to like them" thread. and also dextromethorphan (sp?) has propelled me into into a dark geometric castle.