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What to Do When You Are Dead is the second studio album by American rock band Armor for Sleep. Following the completion of two songs written from the perspective of being dead, vocalist/guitarist Ben Jorgensen created a whole story from this viewpoint. What to Do When You Are Dead is a concept album, with each song telling the story of the protagonist's suicide as well as his journey through the afterlife. Recording took place between August and October 2004 with producer Machine. A rough mix of "Car Underwater" was made available in November, followed by two US tours in February 2005. What to Do When You Are Dead was released on February 22 through independent label Equal Vision Records. .