Mr E's Beautiful Blues by Eels is a song that captures an optimistic outlook on life despite experiencing hardships. It exudes a sense of wonderment and appreciation for the small, often overlooked aspects of life. The key theme of the song is finding beauty in the mundane and maintaining a positive mindset even when circumstances are difficult. There are poignant moments that highlight the contrast between life's struggles and the joy that can be found within them, particularly in lines that juxtapose everyday observations with an upbeat refrain.