ELS stands for Elton John and Bernie Taupin, the songwriting duo behind the 1972 hit single 'Ernie on a Tour'. The song tells the story of a young man named Ernie who goes on a tour of the United States. The lyrics describe his experiences as he travels from city to city, meeting new people and seeing new sights. The song is an upbeat and optimistic ode to the joys of travel and exploration.