/usr/share/cowsay/cows/head-in.cow is in cowsay-off 3.03+dfsg1-15.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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## Go stick yer head in a cow.
##
$the_cow = <<EOC;
$thoughts
$thoughts
^__^ /
($eyes)\\_______/ _________
(__)\\ )=( ____|_ \\_____
$tongue ||----w | \\ \\ \\_____ |
|| || || ||
EOC
|