Plenty of melody and emotion to hang your hat on in this tune. I opt for a nice clean 'American' sound to get my Ovation Breadwinner over. Another from the Aja album.
The Steelys are nothing, if not commercial. "Black Cow" was written by Donald Fagen and Walter Becker, the co-front, core members of the band Steely Dan. It was released as the B-side of the single version of "Josie," which reached #26 on the US Hot 100. Two other singles released from the same album charted even better.
Note the deceptively simple disco-era instrumental starting out with a bass line and drums, then sneaking in layers of complexity with saxophone accompaniment and an electric piano solo. Steely Dan made a name for themselves for having highly polished productions.