Formal structure of  "The Long and Winding Road":
Verse 1 0:07-0:43
Verse 2 0:50-1:27
Middle 8 1:27-1:41
Verse 3 1:48-2:25
Break/Solo (m8) 2:25-2:39
Verse 4 (abbr.) 2:46-3:20
Comments: The tag in this song is textbook except that it precedes each verse (it's more usual for it to follow the verse).
The biggest difference between the two versions of the song is the organ solo in Naked, which replaces the strings break in Let it Be. In both cases, the music is based on the middle 8.
Counting the solo as a middle 8, then, the macro-scale structure of the song may be seen in two parts: the first a tag + verse (which is immediately repeated), the second a middle 8 + tag + verse (also immediately repeated), before concluding with a coda based on the tag.