Where are the cows?

~walk

I like puzzles a lot, here is an old one which I haven't solved yet! Let me know if you did, good luck!

          _____________________ 
         ( where are the cows? )
          --------------------- 
                 o   ^__^
   P̃              o  (oo)\_______
  /|\                (__)\       )\/\
   !\                 U ||----w |    
  /  L                  ||     ||