“Play a Simple Melody” is a song from the 1914 musical, Watch Your Step, with words and music by Irving Berlin. The show was the first stage musical that Berlin wrote. It ran for 175 performances at the New Amsterdam Theatre in New York City. The one song from the show that is well-remembered today is “Play a Simple Melody,” one of the few true examples of counterpoint in American popular music — a melody running against a second melody, each with independent lyrics.