Yes, it is a cow. It is cattle exactly. Too slow..., some of the Japanese is thinking in the same as you. Therefore, they make a horse with a cucumber. And they make tail with a moustache of the corn because a horse has a big tail. By the way, this ceremony resembles Halloween of America. This ceremony is called "OBON" in Japan. It is a ceremony of the Buddhism. It is performed every year in the middle of August. It was a time of the OBON that we made the Pacific War the end.
Many people go abroad.