They use a cow-culator! Ba-dum-tsss!
You use a cow-culator. Or you round them up. Or any other method the commenters want.
A cow-culator.
With a cow-culator! (Rimshot)
A cow-culator! (Cue groans)
A *cow*culater. I made it up myself, so don't groan at the pun.
Sir. Groan worthy penguin jokes(https://allwrong.wordpress.com/2007/10/05/penguin-riddles/)
They steer them!
In his beef case!
The same way he solved all other problems: He worked it out with a pencil and paper.
So he could solve the staircase.
It's beer pressure.
I did! Well here's the elastic band.
They're all, like, equal to me...
A math problem.
A bunch of moooovers.
A cow can't be milked for over 30 years
Me: How dare you try and sneak maths into this.
An accountant!
Because he always gives sound advice. Ba dum tsss.