The liner notes say, "Written on the beach, near midnight on New Year's Eve." The first stanza serves as a chorus, which I've indicated by just putting the first three words where the chorus goes.

Sands
Eileen McGann

Chorus:
The waves keep rolling on the beach like the years keep rolling over,
And each one makes a small change that will shape our destiny.
For what the new one brings, that the old one's made the way for,
God help me make the changes that will let my soul be free.

The Moon is rising red, and the stars shine overhead,
And both are now reflected in the wind-impassioned sea,
And they crash down on the shore –
And go on shining like before,
Their beauty and their peace untouched by turmoil that they see.

But I'm here on the ground, and to the Earth I'm bound,
To walk and be reflected in the eyes of all I know,
And they smash me at their will –
I survive but feel it still,
But maybe with the turning year I'll find the strength to grow.

And the waves ....

The red Moon chills to white with the deepening of the night.
The ocean reaches out to where I sit upon the sand,
And it tries to take me in –
To the peace that lies within
The silent depth of water; but I turn towards the land.

For the peace beneath the sea, well it has no charm for me,
Though well I know how easily the current drags you down,
And the cold Moon has no heart –
The lonely stars are far apart.
I know the freedom that I seek is not there to be found.

And the waves ....

The tide is rising fast and the moonlight will not last,
And yet I build defiance in a castle on the shore,
Though I know it will not stand –
Through tide and wind and thoughtless man,
But freedom lies in building, loving, reaching out for more.

And the waves ....