Rolling Stone reports:
Cher has returned with another taste of her forthcoming album of ABBA covers, Dancing Queen. This time, she tackles the Swedish pop group’s 1975 hit SOS. Much like previous release Gimme! Gimme! Gimme! (A Man After Midnight), Cher adds a clubbier touch to this ABBA track. Above the piano that carries the tender, emotional choruses is a subtle beat building up. Her powerful delivery is accented with echoes throughout the song along with touches of the Believe-era vocoder she teased with Gimme!
Note that SOS is spelled out in Morse code. Clever.