Like many minimalist greats before him, Poland’s Tomasz Bednarczyk simply takes a bare sound from a piano or an electric guitar and loops it until every grain of emotion expires with each breath. Ghostly traces of a hymnal organ drone and sway between the headphone speakers on the immaculate “Kyoto” and “So,” the latter drifting out to sea like a burning funeral pyre. Gentle, jazz piano chords are repeated on “The Sketch” while Bednarczyk colors in echoed notes and field recordings of playing children. There are a few cracks in the album, namely “Autumn,” which resembles a tepid, lukewarm remix of Tim Hecker’s “Sea of Pulses.” But ultimately, Let’s Make evokes emotions that so many lyrics would fail to express.