Writer/ director Justin Stearns crafted the story around the children's song "Who Stole the Cookies From the Cookie Jar?" in which a person is accused of stealing cookies, and when questioned, accuses someone else. Homage is paid to this in the dialogue between Jimmy and Don Benetti.
The new 2018 film includes the entire one minute film from Who (2014) in scene 3 where the dialogue is generally the same but expanded mildly, and distributed across multiple characters including Don Benetti, who is never seen in the original film.
The concept for the film came from a competition In which a requirement was for a character to get so angry, they flip a table. Since the song "Who Stole the Cookies From the Cookie Jar" essentially never ends, writer/ director Justin Stearns thought it fit perfectly.
The expanded 2018 film is a remake of Who (2014) created for filmfights.com where it won the competition it was created for.
The original Who (2014) starred writer/ director Justin Stearns and his father as Jimmy and The Henchman, respectively.