“My wife is a real heifer”
“Said the actress to the bishop.”
“This joke is udderly ridiculous.”
“This is way to slow, we should have taken the freeway.”
5 bucks, same as downtown.
I choose this one! 
Gladys! Was that you?
If I hear one more redneck yell “Show your teats!”…
Cow #One: Oh, crap, here comes the farmer!
Cow #Two: Quick! Look busy!
Cow #Three flops down and starts chewing cud
~VOW
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Let’s walk into a bar and see what they say.
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Betty, ALWAYS check how much gas there is before we leave the barn.
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You know, I’ve always wanted to try cow tipping.
And that’s how you make the third cow relevant. Take any joke for two cows, and have this be what the last cow says.