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Yes, Cowboys Are Secretly, Frequently, Fond of Each Other
When I first heard this, I thought it was a joke. But it's really Willie Nelson, and the song is available at iTunes. Apparently a friend (a cowboy) admitted this to Willie, and he recorded the song in honor of his friend.
http://my.ev1.net/english/news/newsarticle.asp?articleID=50156717&subject=entertainment
http://my.ev1.net/english/news/newsarticle.asp?articleID=50156717&subject=entertainment

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I supposed it's possible Willie had a gay cowboy friend, but the song was written about 20 years ago by musician and musical historian, Ned Sublette. Sublette wrote it hearing it as sung by Willie Nelson, so he's quite pleased to finally have that come to pass.
More info can be found at
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It won't show up on an album, tho...
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It does sound like it needed Willie to give it life!
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I blame you
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