Thanks, Jim. To correct my error, the following excerpt:

"Cowboys Are Frequently, Secretly Fond of Each Other" (1981) is "the famous gay cowboy song" [1] by Latin country musician Ned Sublette whose music features a "lilting West Texas waltz feel" [2] and whose lyrics satirize the stereotypes associated with cowboys and gay men. For example: "What did you think all them saddles and boots was about?" (a reference to western wear and leather subculture)

Country musician Willie Nelson's cover (iTunes single February 14, 2006) is the first gay-themed mainstream country song by a major artist."

Wikipedia's entry also cites Willie as calling it "the funniest goddamn song I'd ever heard."

It sure had me laughing out loud.

A