Holy cow.
Holy cows. Holy grandma sweater with cows on it.
Holy grandma sweater with cows that look like they're doin' it on it.
They're not. They're not. We looked closely, and there is a well-hidden foot coming from the cow that um, looks like it is mounting the other cow. The perspective may have fooled you, but they're not doing what you perhaps at first thought they were doing.
Still, can we get a WTF with a glass of milk over here? Someone would have to grab your shirt and examine it to see for sure whether or not you were wearing PG-13 animal lovin. When you meet someone, you don't want their first impression of you to be muddled by the fact that you may or may not have had coital cows on your sweater.
This is seriously hilarious. Could you keep a straight face if your grandma gave you this for your birthday? If your grandma showed up in this? WTF?