It was late at night and the farmer finally goes to bed

The two cows tilted their heads toward the farm house and watched as the lights went out. Straight away, they got up and stood on two hooves. They picked up some barrels and set them down next to each other faced down so they could act like stools. One of the cows went to the hay stack and pulled out two beers.

The black cow, who had grabbed the beer, gives one to the brown cow. Both sat down and popped open the beer bottles with their hooves.

"What game we playin' tonight, mate?" the brown cow asked, as he took a drink.

"Truth or dare," the black cow responded. "TRUTH OR DARE?"

"Dare." the brown cow huffed, ready to take on any challenge thrown at him.

"I dare you to try to fit that tire completely over your body"

"Alright. I'll do it." The brown cow walked over, examining the tire. It was huge, and he figured there would be no problems. This is an easy one. He carefully picked up the tire and slid it over his head, and let go of it. He felt the tire get tighter as it fell, until it eventually stopped right in the middle. The brown cow pushed down on the tire so it could continue falling, but unfortunately that thing was stuck pretty good on his fat stomach.

The brown cow called out to his friend who was busy laughing his butt off, "Dude. I'm stuck. Help me!"

"I CAN'T BELIEVE THIS!!" the black cow cried, tears of joy running down his face. When he was finally able to calm down, he waddled on over to his friend to help.

For hours, they tried, and tried, and tried. But that damn tire would not budge either way. Pushing it down made it impossible to lift back up, especially with hooves.

At the crack of dawn, the farmer wakes up to hear wailing moos from the cows

The farmer quickly grabbed his gun, knowing something was wrong. He ran out to the cows, who had quickly got back on all four hooves to appear normal again.

The farmer couldn't believe his eyes. "What in the bloody hell–"

Very well written, Sled! I love this extract.
Tag yourself. I am the brown cow.