it is my first photoshop entry

Ruling milk's taxes...

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Some thought the love between Spot and Elsie would never work, but they knew it was udder nonsense and their love would last forever.

This was fun, I had a hard time finding a tail that would fit, so I drew the tail hairs myself. I hope you like it.

Cow-Net, an agriculture computer system spawned the first of them...the Moominator! Its sole purpose to hunt down and terminate butchers,farmers and occasional beef eaters!..

Comments and tips welcomed

source's http://img509.imageshack.us/img509/6205/sourcesjs4.jpg

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Cheers

I dont think i would want to get in a crush with this guy ..ouch
source wiki commons

I think he would make a great pet :)

the rare himalayan monkey cow!