The 20-year-old appears completely nude in her new track, reports contactmusic.com.
"I'm very confident being naked...I feel that stripping off is a way of expressing purity of emotion," Event magazine quoted her as saying.
The singer was criticised for her raunchy bikini-clad performance at the MTV Video Music Awards and she has hit back at critics for searching too hard for a reason behind her behaviour.
"People try to make everything so thought out when sometimes there's no real reason why. My fans love the fact that everything I'm doing is my choice. It's my body. I want what I do to be memorable and so do my fans - I'm just living, just being," Cyrus said.