This sounds like a Alan Parsons produced english band from around 1973. It swirls and changes its course as we listen, It starts off with gentle guitar and vocal, the sound is very delicate. The vocals are repeated and doubled, we get a subtle choir. The mood gets darker, but at about 2:40 into the song the drums and electric guitar lifts us up. The Keyboard echoes the melody. The pedal steel comes in, but it has no country-twang, it is airy and elegant.
The Fat Angel Sings
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The Fat Angel Sings 