This is a simple water-bombic critter, from a family of compact animals designed by Perro Cerdito:

I decided to fold the cow, from a collection that contained a dog (thing) and a cat-ish thing.

I quite like the head, the body is clever but the model suffers from layer management behind the layers that make the head a little.

It is late, I am tired and grumpy, got caught in a rainstorm while supervising a cross-country run today. Looking forward to a day off tomorrow, maybe a sleep in, we shall see.