Tim Cohen’s second solo offering picks up right where the scratchy lo-fi home-recordings that comprised his 2009 debut left off. But where The Two Sides of Tim Cohen resonated with some appreciation for Brian Wilson’s studio experiments, “Oh, Oh, Oh,” sets the tone for Laugh Tracks with some Kinks-tinged anglophilia, followed by the jaunty “Wonderful Life,” a catchy ditty with skip-along rhythms and an infectiously surfy guitar lead that makes way for a baritone Spaghetti Western-inspired solo. This time around Cohen makes ample room for a tastefully arranged horn section giving Laugh Tracks a more fleshed-out feel, especially in “A Mind of Their Own” which may strike a familiar chord with fans of the late great Arthur Lee and Love. Hints of Cohen’s band the Fresh & Onlys turn up on “Deep Blue Sea” and the melodic “I Lifted My Arms” where San Francisco burrito-district indie-pop blends with over-reverberated garage rock to make for a combo that works like peanut butter and jelly. “Small Things Matter” ends with buoyant piano notes bobbing under what sounds like Cohen impersonating Ian Curtis.