What do you call cows that are best friends?

Brovines.

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Cow Jokes More Cow Jokes

What makes cows and horses so valuable?

They have a lot of moo/neigh.

Where do cows like to live?

St. Moo-is.

Good Friend Jokes More Good Friend Jokes

What do you get if King Kong sits on your best friend?

A flat mate.

How much for the best friend?

Manager: Sir, we've been through this, our cashiers aren't for sale.