It used to moo once, that I'm sure of. It looks real enough from this distance, but it's not so far that there could be any mistake. That's a head alright. And it's in the fields where cows should be, so that's alright. But from there it's looking here, which is spooky. How often do you see a cow skull on a stick? It's petrifying. It's not a maa. It's an evil step-maa.
Update: Or an evil step-moo.