I really like the art in this game. It's absurd but gives the game a really interesting feel.
There is only one actual puzzle in this game, but it's an interesting one. Audio based puzzles are not seen very often in adventure games. I really liked it, and it had a lead-in from the cow conversation.
The audio sets the feeling of atmosphere very well. Although minimal, it works perfectly to set the tone.
Speaking of tone, the weird pink cow kind of breaks immersion. Up to that point, the game was very immersive drawing the player into its world and then suddenly a slang talking pink cow appears and takes you right out of it.
The ending is kind of disappointing. There was no set-up for it, and so it didn't really make sense. Seemed like a tacked on "I can't think of an ending" ending.
All in all a good game. I had fun playing it.