I believe I first saw this short at aGLIFF in the late 1990s or early 2000s, and if I recall correctly, the audience loved it. I was delighted to see it again recently.
It is seriously underrated on IMDb, by folks who either don't get it, or oppose its message.
First, there's the music, for which this short is named. A female country singer sings the first verse of America the Beautiful, followed by a mixture of lines from the 2nd and 3rd verses, with some minor changes.
As sung, the new second verse is:
O beautiful for heroes proved / In liberating strife, / A thoroughfare for freedom beat / And mercy more than life! / America! America! God mend thine ev'ry flaw, / And all success be nobleness, / For liberty in law!
It transforms verses about religion and battle into a verse about the right to love.
As for the video, it couldn't be better or clearer. Two shirtless sweethearts, both men, make out lovingly for the duration.
For a few short minutes, the video delivers that non-regretful full pride of country that many gay citizens don't get the chance to experience, because their country can't even do something simple like recognize their marriages (or at the time this short was made, defend their right to make love).
And I think that's exactly why it annoys certain folks. Good.