Co-written and first recorded by Billy Preston (1974).
Hit version by Joe Cocker (US #5 1975).
From the wiki: “Written by Dennis Wilson (The Beach Boys), Billy Preston, and Bruce Fisher (‘If I Ever Lose This Heaven‘), ‘You Are So Beautiful’ was first recorded by Preston and made popular by Joe Cocker.
“Preston’s original version first appeared on his 1974 album The Kids & Me. According to biographer Jon Stebbins, Wilson claimed that he and Preston spontaneously collaborated on the words and music to the song at a party. Wilson sang the song as an encore at Beach Boys shows intermittently from 1975 until his death in 1983.”
Joe Cocker, “You Are So Beautiful” (1975):
Dennis Wilson, co-writer “You Are So Beautiful” live performance (1976):