The film was adapted from a play, Samuel Taylor's Sabrina Fair. Wilder began work on the adaptation, along with Taylor, before the play even opened on Broadway. Wilder had no qualms about making changes when adapting this play for the big screen, and he wanted to tweak the dialogue to fit the stars he was hoping would appear in the film (Audrey Hepburn and at the time, Cary Grant). Once the play opened successfully though, Wilder and Taylor began to disagree about the degree of change necessary, leading to Taylor quitting and being replaced by another writer, Ernest Lehman.

It was Lehman who convinced Wilder to steer clear of a sex scene between Sabrina and Linus Larrabee, because it would have hurt Hepburn's image. Lehman and Wilder both agreed that Hepburn was a special actress. Because of her grace, she was perfectly suited for the film's Cinderella allegory. Hepburn had a similar respect for Wilder. This is in contrast to the director's often adversarial relationship with Humphrey Bogart, who played Linus Larrabee.

Chandler notes that Wilder chose to play up Hepburn's "Cinderella quality," and this is evident in her first appearance in the film, when a full moon sits over her shoulder. This fairy tale theme is also echoed in the film's opening narration. Though Hepburn narrates, she is not in character as Sabrina, and this sets the scene for the idyllic story. The class shift and Sabrina's infatuation with older men are also fairy tale-type elements.

Chandler's snapshot of Wilder provides a way for moviewatchers to see the human side of film--though a commodity for making money, directors, writers, and actors could leave personal marks by infusing films with their own ideas.

Some of the reason for the May-December theme had to do with casting, and were not originally intended. In Sabrina, the role of Linus Larrabee was originally meant for Cary Grant, so when it went to Humphrey Bogart, a man much older than Audrey Hepburn, the role took on new layers of meaning. Linus came to be seen additionally as a father figure to Hepburn's young Sabrina. Casting Gary Cooper opposite Hepburn in Love in the Afternoon yielded similar results, as did choosing the iconic Marilyn Monroe to portray what had been a more average role on the Broadway stage in The Seven Year Itch. But Dick also tries to connect this motif to a theme or motivation in Wilder's life. He notes that Wilder's age when he was working on these movies might have affected his outlook. In middle age, the theme of rejuvenation may have been of particular interest to him, and the fatherly relationships may have reflected his own love for his daughter at the time.

In Sabrina, Dick sees one father-daughter bond being replaced with another, the first biological, the second metaphorical. Dick argues that in her relationship with Linus, Sabrina re-channels the love she used to reserve for her father towards her beau. Linus provides financial security and protection for Sabrina, just as a father would. This situation is only believable because the film operates as a fairy tale, Dick says.

Grouping these films together is interesting, but from the descriptions of Love in the Afternoon and The Seven Year Itch, it doesn't seem that the films have as much in common with each other thematically (aside from romance) as Dick might have us believe. And some of what they do have in common, as Dick admits, has do with coincidences of casting. This grouping seems to serve best simply as a way for Dick to organize Wilder's many films.

Hollywood was no stranger to employing immigrant talent by this time, and Billy Wilder himself had fled Nazi Europe. Hepburn left Holland for similar reasons. Though many of Wilder's film deal with internationalism, their meanings can be laced with ambiguity, perhaps because of Wilder's own conflicted personal history (his family had died in concentration camps.) These ambiguities echo weightier political and cultural questions.

Smith notes that foreign starlets like Hepburn were celebrated in this time period, but the most famous males were mostly American. Indeed, Bogart was known for his ruggedly American role in Casablanca. This gendering goes back to the reconfiguring of the May-December romance into a symbol for the triumph of American culture in Europe.

Smith traces the history of competition between Hollywood and the French cinema, arguing that the Larrabees' business in Sabrina reflexively mirrors America's "cowboy-style" business tactics. Sabrina's time in Paris teaches her feminine skills that make her attractive for American consumption, and because Sabrina must be out of the way for David Larrabee to marry into the sugarcane business, Linus's courtship with her is originally just another business move for the greater good. When asked why the merger is necessary, Smith quotes Linus, painting America as a postwar savior: "So a new industry goes up in an underdeveloped area and once barefooted kifs have shoes, washed faces, and their teeth fixed." American commodities, as in the Kitchen Debate, came to signify American superiority.

Once Sabrina remakes herself, she becomes an object for men to possess and exchange, sometimes without her knowing it. Smith points to Sabrina's enigmatic and changing class status as a symbol of the promise Americanization would hold for postwar Europe.  Though initially reading a political agenda into this fairy tale story might seem like a bit of a stretch, Smith makes a convincing argument that might apply to many films of the age, when Hollywood was selling not just movies, but the American way of life.