DIESUI features tattoo artist Upa's photographs and drawings of waterfalls. The book design was based on an accordion-fold structure, which mimics the “cascading” nature of waterfalls. It further utilizes the dual-sided viewing of the fold to create an “inside” and “outside” relationship between the photographic and drawing images, corresponding with each other. As the book unfolds through time and space, it constructs a cascading waterfall structure that flows with the artist's gaze, just like a stream of running water.

The printed numbers in the book not only serve as page numbers but also hint to the viewer to determine the rotation of the images through the reversed and upright positions of the digits. The book also comes with color-printed waterfall photo stickers, named shuihua (water splashes), which the viewer can drop inside the book or anywhere outside, as if mimicking the splashes from the flowing images. The photograph-side of the book uses waterproof laser printing, while the drawing-side is printed with a non-waterproof inkjet process. The book was published in two versions, Photography Outside and Drawing Outside, in each version, the corresponding part becomes the inside, and the two versions are reversible by flipping the book inside out.