/usr/share/cowsay/cows/tux.cow is in cowsay 3.03+dfsg1-6.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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## TuX
## (c) pborys@p-soft.silesia.linux.org.pl
##
$the_cow = <<EOC;
$thoughts
$thoughts
.--.
|o_o |
|:_/ |
// \\ \\
(| | )
/'\\_ _/`\\
\\___)=(___/
EOC
|