You've been here before
Remember these sheets
Abel is hooking up with a girl who he’s hooked up with before, so she doesn’t need any sort of initiation into his ways. She’s already comfortable with him.
Given how much Abel references sex, Abel is more likely be reassuring himself that he know how to get it on, rather than having sex with the same woman. “He remembers the sheets” in the same way a baller knows the basketball court, farmer knows the field, or gangster knows the streets.
Alternatively, he may be speaking to the any girl, reminding her that she’s had sex before (not necessarily with him) only to emphasize with the next lines that “It’s not what it seems.” This time will be different.
Again, alternatively, Abel is talking to the listener as here we are revisiting his music (on Kiss Land), his familiar voice and its familiar themes.
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