This is the closing bonus track on The Next Day Extra, an expanded three-disc collector's edition of Bowie's first studio album in 10 years, The Next Day. Producer Tony Visconti commented to NME: "I am far from the best interpreter of Bowie lyrics, but I'll stick my neck out one more time. 'So She' is a wistfully sung love song. It kind of makes me feel romantically sad. Harmonically it is quite sophisticated for such a short piece."