A friend of mine is studying medical illustration, and also loves cows. She wanted one of those Giant Microbes plushies for Christmas, but I decided to make her one instead. :3
It's essentially just a roll pillow made out of fur. I used felt and googly eyes for the eyes for extra durp-factor (it's pretty adorable-hilarious when the eyes go all DurpyHooves). I also sewed a "leather" harness with a cow bell around its "neck". Spots were airbrushed.