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Okay, I won't try to hide it. Maybe cows are funny because you can make about 100 puns about them, leather you like it or not.
 
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Thread of the hay.

That's all I could come up with, sad isn't it
 
Udderly. :)

Giraffes are also large, ridiculous, and harmless, but they don't cause quite the chuckles that cows do. Perhaps cows have the advantage of being common, domestic, and farm animals.

But Giraffe tipping is a much harder past-time to participate in since not everyone lives close to a zoo and has access to ladders.

Getting drunk and hoofing it to the nearest pasture is a time honored tradition amongst the rural young. The idea of them sneaking into a zoo with ladders is udderly ridiculous and carries a higher risk of getting herded off to the stanchions...
 
Well, since my last attempt to make a pun on this forum fell flat, it would be udder-ly ridiculous to try again. :)

So anyway, to answer the question: Cows are funny because they're just the silliest animals ever. And they go moo, which totally tops it off right there.

But all in all, cows are just funny. The true answer is moo-t. (Okay, now I'm getting desperate)
 
That jerky bunch will send us to the stockades for sure. If our luck is good, we'll be near the ocean and can signal for marinade from a nearby corral reef.
 
Some A1 work in this thread, but quite a but of tripe, too. A lot of the puns make me want to hide, but we've managed to weave a good tail.
 
Here's a cow related giggle.

The Jersey cow is known world over and bull semen export is a big business in Jersey. The government's agriculture dept. have a farm, part of which house the Artificial Insemination unit. It always makes me smile as I drive past and see the large sign on the gates:

Artificial Insemination
NO ENTRY​
 
One of my favorite poems:

A cows outside is mainly hide
and undoubtable this leather
Maintains a cows insides inside
and holds the cow together.
 
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