Composed in Paris in 1778, this work is widely known in Japan as the "Twinkle, Twinkle, Little Star Variations" (Variations on "Ah, vous dirai-je, Maman," K. 265). Notably, Mozart composed a total of four sets of variations for piano in this year.

The theme is a melody famous in Japan as "Twinkle, Twinkle, Little Star." While highly approachable, as rhythmic variations gradually unfold, the work retains traces of the original melody while simultaneously gaining depth, such as becoming increasingly polyphonic. Unlike the common technique of subdividing note values in both hands, this set of variations focuses on the intricate changes in rhythm and forward momentum created by the interplay between the left and right hands. Furthermore, as the variations progress, the performing range expands considerably.