 According to Beach Boys biographer Jon Stebbins, although Dennis Wilson is not credited as a writer, he helped Preston finish writing "You Are So Beautiful".Preston and Wilson are said to have collaborated on the song while attending a party where they discussed the concept of beauty.In the opinion of Craig Hlavaty, writing for "Houston Press", while Wilson never sought to claim a share of the song's authorship, "If you check out Wilson's solo work, you can hear where Wilson's mind took over 'Beautiful.'"