The image features a black and white illustration of a cow's head. The cow's head is adorned with a festive red and green Santa hat, complete with a red ball on top. The hat is decorated with the phrase "Merry Christmas" written in a cursive, green font. The cow's face is detailed, with a black nose and a white spot on its forehead. The background of the image is plain white, which contrasts with the black and white illustration, making the cow and its hat stand out. The overall image gives a cheerful and festive vibe, fitting for the holiday season.