A surreal illustration of a cow relaxing in a giant coffee cup as if it were a hot tub. The cow, with a content and slightly mischievous expression, leans over the cup’s rim, enjoying the warmth. In the center of the coffee, a tiny cow udder emerges like a fountain, playfully squirting milk into the air in an elegant arc. The cup itself is oversized, sitting on a cozy wooden table, with soft, warm lighting giving the scene a dreamy, absurdist quality. The art style is a blend of realism and humor, with smooth shading and slightly exaggerated features to enhance the comedic effect. The background is a rich gradient of brown tones, resembling a café ambiance. The overall scene is both hilarious and oddly charming, making the viewer question reality with a smile