The Cow Costume features a knee-length dress, detached sleeves, and a bikini top, all in cow print cloth, and has a cow tail hanging from the rear. It also has a red belt, a cowbell choker, and light brown boots.
The Cow costume focuses almost entirely on turtling, with buffs to HP, MP, Defence (which is buffed even further when hit with a powerful attack), and Magic Defence, along with Dispel resistance.
Epic Battle Fantasy 3
Obtained after finishing Mattie's quest, which could be accessed in The Town.
Become a cow. Level 4: Buffs defence when hit by a powerful attack.