@thecarpathian - cows may nap standing up, but they sleep laying down. Horses too. So I guess the cows that some people 'tip' were just having a nap. My mom even used to tell me that you could tell when it was going to rain because the cows would lie down. No, we didn't live on a farm, but she used to have to drive through rural areas on her way to and from work.
Haven't seen cows or horses on eBay, though.