As several Facebook followers have pointed out to me, “Larry” shouldn’t have udders. Nobody else made this drawing mistake. I am “udderly” responsible for it. Thanks for reading.
More context about the joke:
The joke comes from cows playing golf and one of them being criticized for wearing a leather glove. Since leather is made from cowhide, the glove becomes awkward and ironic in that situation.
It combines a common piece of golf equipment with the visual of animals acting like people. The humor is in pointing out something that would be normal for golfers but uncomfortable if the golfers were cows.