/usr/share/cowsay/cows/bong.cow is in cowsay-off 3.03+dfsg2-4.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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## A cow with a bong, from lars@csua.berkeley.edu
##
$the_cow = <<EOC;
$thoughts
$thoughts
^__^
_______/($eyes)
/\\/( /(__)
| W----|| |~|
|| || |~| ~~
|~| ~
|_| o
|#|/
_+#+_
EOC
|