Lyric discussion by Opethian 

This song is about the loss of innocence, and the bleakness in realizing that the magical eyes you saw through when you were a child just keep closing and really don't ever re-open. Fortunately, however, we follow this song on the album with "Birth Pains of Astral Projection," which is a solution to the sentiment in "Girl..." - being that you can re-open those eyes via other means.

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