Author Peter Doggett writes that whereas Low featured lyrics of autobiographical nature, the lyrics of "Heroes" were "oblique and often deliberately evasive", and were sung with an "astonishing[ly]" amount of passion. Visconti recalled that lyrics were made up on the spot, with Bowie sometimes ad-libbing entire songs, singing "at the top of his lungs". Songs of this instance included "Joe the Lion", a tribute to American artist Chris Burden, who was known for his outlandish publicity stunts, and "Blackout", which references the New York City blackout of 1977. Like the second side of Low, the imagery of the Berlin Wall dominates "Heroes" throughout; a kiss between Visconti and Maass at the foot of the Wall inspired a lyric for the title track. Bowie's vocal for "Heroes" goes from calm and playful to a near-scream, a style he called "Bowie histrionics". Musically, Fripp's guitar feedback dominates throughout, while the bass pulsates and Eno synthesisers blends in the background. Bowie explained the song is about "facing reality and standing up to it" and finding joyness in life. Buckley particularly highlights the lyric "We can be heroes, just for one day" as "an acknowledgment that the future didn't belong to him anymore, [but] to everyone".