Lyric discussion by backy 

Cover art for Walking The Cow lyrics by Daniel Johnston

this is the most beautiful low-fi song i have ever heard. i think the mickeydees-slip-tapes-to-cute-girls thing is really adorable too.

as for the song i think the reference to walking the cow is quite literal and is a metaphor for simply walking aimlessly, going day to day, doing something which looks productive but really isn't. it's a sad song about not achieving very much while having good intentions- "hi how are you- he never meant no one no harm please let him stay!"