Develop a musical piece that combines the given theme and letter-structured outline.
X:1
L:1/4
Q:1/4=110
M:3/4
K:Ab
['F E']  
X:1
L:1/4
Q:1/4=110
M:3/4
K:Ab
 c3/2 A/ A | A3/2 F/ F | E F E | F E E | F G c | (B B) F | B3 | B3/2 B/ B | B3/2 B/ B | B e =B | 
 =d c c | B3/2 A/ G | (A3/2 G/) F | E3 |"^Refrain" c3/2 c/ c | e e e | e d d | d c2 | c c B | 
 A3/2 A/ F | G3 | c3/2 c/ c | =A G F | F B c | d2 B | A3/2 E/ c | (B3/2 E/) c | A3 |]  