This article is from the James Taylor FAQ, by Joel Risberg (jrisberg@shore.net) with numerous contributions by others.
From Thorbjorn Nilsson (nilsson@ursus.se)
Quoting JT in the 6/11/81 Rolling Stone article:
The song B.S.U.R. on Flag was inspired by the cartoons of William Steig,
who has a book out called CDB! about how to take letters and numbers and
turn them into sentences, like IMAUMBN (I am a human being) or URNNML
(You are an animal). Well, my sister and I used to play that game.
 
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