Well, if by cow tipping, you mean cows tipping you, then yes. I’ve been tipped. Some calves will come up and rub against you when they are young (It all depends on their personality, believe it or not). The thing about that is, when they get older, they don’t realize that they’ve gained several hundred pounds, and will try to rub against you again.
I tried my hand at cow-tipping several times, in Utah county and farther south on the Navajo reservation. Every time I tried it, the cows heard me coming, woke up and ran away.
While cows certainly do, it’s not even close to universal. A few of the animals that don’t lie down to sleep include horses, elephants, rhinos and birds. Generally speaking the larger the animal the less likley it is to slep lying down. Cows tnd to be an exception amongst large mammals rather than a rule.