Well since cows on sofas seem to be popular:
http://www.furaffinity.net/view/12169181/
https://www.furaffinity.net/view/18146764
I thought why not do one too. This one in particular was purchased by ziralkia (https://www.furaffinity.net/user/ziralkia) after the initial sketch to be modified to a cow version of one of his characters.
Link
SR71BETA
Hmmm where to sit?
The head or the Udder.