The song was written by Andrew Harr, Jermaine Jackson, Stacy Barthe, LP, Corey Gibson, Chris Ivery, Lauren Christy, Graham Edwards, Avril Lavigne, Rihanna and Scott Spock, while production of the song was completed by Harr and Jackson under their stage name, the Runners.

The music video for the song, directed by Evan Rogers and Ciara Pardo, shows footage of the singer on tour and enjoying different activities during her homecoming trip to Barbados.

[4] "Cheers (Drink to That)" was written by hip hop production duo Andrew Harr and Jermaine Jackson, Stacey Barthe, Laura "LP" Pergolizzi, Corey Gibson, Chris Ivery, Lauren Christy, Graham Edwards, Avril Lavigne, Scott Spock and Rihanna herself,[3] and the main vocal tracks were produced by Makeba Riddick, while its instrumental and backing vocal tracks was produced by Harr and Jackson under their stage name, the Runners.

[6] According to the digital music sheet published at musicnotes.com, the song is written in the key of E major and is set in simple time with a moderated hip-hop groove.

[14] According to Ryan Dombal of Pitchfork, the lyrics sum up the general sentiment of Loud, which as an album is less reflective of tabloid speculation than her previous release, Rated R (2009).

Mark Savage of BBC Music described the song as "a funky, loping guitar groove for a night out on the town," which Rihanna dedicated to "all the semi-alcoholics in the world.

"[6] Robert Copsey of Digital Spy praised the interpolation of Lavigne's song, calling it "unbelievably catchy", as well as commenting that the track would succeed in bars and clubs thanks to the lyrics referencing alcohol and going out.

"[16] According to Leah Greenblatt from Entertainment Weekly, "the Jameson-swilling, TGIF-toasting 'Cheers (Drink to That),' folds a left-field Avril Lavigne sample into a crunked party anthem.

"[17] Amy Sciarretto of PopCrush also commended "Cheers (Drink to That)" and its musical style, writing that "the song is infused with the tropical island groove that she has explored on 'Loud' and which harks back to her upbringing in Barbados.

On December 13, 2011, "S&M" was certified double platinum by the Recording Industry Association of America (RIAA), denoting shipments of over two million copies.

[34] The following week, the song rose to number 21, sitting one position lower than Rihanna's previous single, "California King Bed.

[39] During the Loud Tour concert in Kensington Oval, Barbados, on August 5, 2011, Rihanna announced that a taping of "Cheers (Drink to That)" had been recorded during the show for the song's music video.

[43] A 15-second teaser video was released the day before it officially premiered, and featured Rihanna applying make-up before taking to the stage,[42] as well as fans screaming her name while fireworks were launched into the night sky.

As the song starts to play, Rihanna is seen in a variety of different outfits from various parts of the concert, whilst also showing clips of the audience dancing and singing.

Avril Lavigne, who makes a cameo appearance in the video, is seen raising her glass to the camera before being pushed fully clothed into a swimming pool while on a skateboard.

Shots of Rihanna flying on a private jet, avoiding paparazzi and participating in the Barbados Kadooment Day are also intercut throughout the video.

"[46] According to PopDash's Giovanna Falcone, the video shows "Rihanna goofing around with friends and family, on stage and loving life, you can't help but smile throughout.

"[49] A reviewer from Rolling Stone magazine also commented that the video "finds Rihanna in an appropriately celebratory mood..... it's mostly a lot of shots of her partying backstage with friends and celebrities.