/usr/share/cowsay/cows/milk.cow is in cowsay 3.03+dfsg1-3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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## Milk from Milk and Cheese
##
$the_cow = <<EOC;
$thoughts ____________
$thoughts |__________|
/ /\\
/ / \\
/___________/___/|
| | |
| ==\\ /== | |
| O O | \\ \\ |
| < | \\ \\|
/| | \\ \\
/ | \\_____/ | / /
/ /| | / /|
/||\\| | /||\\/
-------------|
| | | |
<__/ \\__>
EOC
|