Let me say first off I have nothing against cows. Love 'em, especially bar-b-cued ribs ;) I don't mind them alive either they are generally benign creatures and go about their business without bothering anyone. And those warm brown eyes can melt anyone's heart (so long as they aren't working in the abbattoir)

The other day I was just around Borders - and being close to the end of the year they had a calendar stall outside of the shop in the main lobby of Wheelock. Most of the calendars on display are beautiful - especially the dragons. Scenery, sunsets are OK. The Dilbert calendar is great.
But the Cow Calendars have me completely stumped.
I mean, who is the target market here?
Farmers? so they can hang one in the barn where Betsy sleeps? (yeah, like they'd bother)
Housewives? so they can hang one in the kitchen to gaze fondly at when they slice up.. er, Betsy.
Maybe steakhouses. "Your T-Bone was in THIS cow!"
Oh, maybe you can hang one in the living room so that when your friends come to dinner they'll know who they are carving up.
Seriously folks... Cats and Dogs are pretty cute, horses can be elegant and beautiful, but I'd prefer not to have that cow looking over my shoulder when I'm digging into a steak. Especially when some months feature nude udders.
I'd really really love to see the sales figures of the calendars... and I'm really curious. If you do buy one, let me know where you hang it? Oh.. you gave it as a Christmas present! For heaven's sake what were you thinking? Probably not, is what I think.