/usr/share/cowsay/cows/sodomized-sheep.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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## The non-flaming sheep.
##
$the_cow = <<EOC
$thoughts __
$thoughts (${eyes})
$thoughts (${tongue})
$thoughts /--\\
__ / \\ \\
U${eyes}U\\.'\@\@\@\@\@\@`.\\ )
\\__/(\@\@\@\@\@\@\@\@\@\@) /
(\@\@\@\@\@\@\@\@)((
`YY~~~~YY' \\\\
|| || >>
EOC
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