George Tipton to Dave Roberts in 7 Steps
- George Tipton was nominated for an Oscar for the music he composed for the film Phantom of the Paradise
- Phantom of the Paradise is a 1974 film starring Paul Williams
- Paul Williams attended the funeral of Harry Nilsson
- Harry Nilsson produced Cowboy
- Cowboy was published by Unichappell Music
- Unichappell Music published Best Friend
- Best Friend by Puppet was arranged by Dave Roberts