Please assume I’m aware of “You Never Even Called Me by My Name.”
My long-time nominee for the perfect country & western song was George Jones’s “He Stopped Loving Her Today.”
This was superseded when I discovered Johnny Cash’s cover of “Long Black Veil.”
I argue that these approach the Platonic ideal of c/w song, but neither is my favorite..
That honor goes to Kris Kristofferson’s “Sunday Morning Coming Down” (Kris’s recording, not the Cash, Nelson, or other covers). That’s the song I most think it a bad idea to drink to.