The new comedy series revolves around two people, who find themselves at opposite ends after their long-term relationship breaks down.
"The important thing was to not have a character who was like Carrie ten years on. Frances could never be Carrie. Some people might say that had Carrie taken a different route in life, she might have ended where Frances is but I think they are two different women," Horgan told PTI in an exclusive interview over phone from London.
Parker, who became a household name with her role of fashionista-writer in "SATC", was also keen to work on a relationship drama for her return to the small screen.
"We did not talk about it (SATC) too much. It was not something we were thinking about when we brought this together. Frances and Robert have grown apart after being together for a long time."
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The first episode of "Divorce", which recently aired in the US, has garnered good reviews with critics praising Horgan's sharp writing and performances by Parker and Thomas Haden Church.
Horgan says working with Parker and Church, both renowned actors with great body of work behind them, feels surreal to her.
While Horgan's previous shows dealt with early stages of relationships, "Divorce" dissects a long drawn-out breakdown.
The writer says she is always attracted to relationships as it is a theme that connects universally.
"They are universal. Most people are or have been in a relationship in their lives. Most people like to be in a relationship, they still like the idea of husband or wife. It is a very rewarding area for me to write about. I don't have a life beyond my work and family. So, it is bound to come in my writings," she says.
"It is a grim subject matter but we wanted to infuse it with comedy. You know what is going on in your head but you are actually confused. And just because you want to get out of a relationship, you don't stop loving someone.
"It was an interesting idea to write about because he thinks she is the villain in the relationship but she thinks he is the one who made all the mistakes. It sort of involves the audience."
Best comedy is always inspired by real-life situations and Horgan's writing is full of such instances. The writer says she takes a lot of stuff from her and friends' lives.