Pushme-PullyU sitting created by Eric Barfield
This design would use 2 of the seated cows to create a two headed cow facing in opposite directions. (Like the fabled Pushimi-pullyu from Doctor Dolittle.)
In order to hide the seam, I suggest that the whole join is covered with a “saddle”.
The art piece itself is about the inner and outer tension between male and female, hence the colour scheme which is kept simple for expediency!