Cohen originally wrote this song from a male perspective as a personal fantasy of reuniting with all his past lovers in Heaven, but then he met Shea Alexander at a Halloween costume party and subsequently heard her demo. He was so dazzled by her sexy, breathy voice that he changed the song lyrics to embody a female perspective just so Alexander could perform them.
Shea Alexander scoffed at the idea that the song lyrics truly represent Heaven for women. In her mind, Heaven for women is not multiple lovers but rather free shopping at Neiman Marcus.
Along with "Vancouver," this is one of Cohen's songs that became very popular in the lesbian community.
Suggestion credit: Arnie - Los Angeles, CA, for above 3