I would "tweek" the PS, just a little and add a few comments in the area of "what I learned since I applied last year." You should also attach an addendum explaining why deferred, why you still want to attend the law school (or even better: made you want to attend that law school even more), and that the time off made you stronger as an applicant. You can always rewrite a new PS, but in the end, it will come off sounding very similar since your life and reasons will not have changed THAT drastically since last year. You will pretty much say the same things as your old PS unless you go off on some different tangent (which may be risky since your first PS worked well enough to get you in the first time). Additionally, the law school will keep your application in a file for up to a year, and will refer back to it when you apply anyways (so they wont accuse you of plagerising). The admissions committee knows that there is probably not going to be a major shift in your perceptions of law school or wanting to attend since last time you applied. Either way, Im sure you will be in a good position, especially since your were admitted last year.