The 'Gimme All Your Luvin' singer previously called upon MIA and rapper Nicki Minaj to collaborate on the final version of the single, but has since re-entered the studio to record another track.
Madonna previewed a video of herself and the 'Paper Planes' star in the studio recording 'Birthday Song' during her recent interview with ABC's Nightline.
The clip shows Madonna instructing MIA from the production board to "freestyle" her performance more and also to sing rather than rap her lyrics.
Madonna and MIA previously celebrated Minaj's birthday while the three shot the 'Gimme All Your Luvin' video by singing 'Happy Birthday' to the 'Roman's Revenge' rapper.
Madonna will be the halftime act at this year's Super Bowl and is expected to perform the single for the first time at the event.
Watch a clip of Madonna's appearance on Nightline below: