Cow & Boy stars Billy, a regular boy who enjoys fishing, biking and hanging out with his best friend named Cow, who just happens to have four stomachs and a set of udders. Billy's dad is a farmer who enjoys a hard day's work and wishes his only son had not befriended a cow. Billy's mom is very loving, but has no room in her house for 800-pound animals. Billy's sister, Tracy, is a teenager who gets embarrassed by her brother and his cow. Martin, Billy's nerdy friend, enjoys hanging out with Billy and Cow.

Leiknes and his wife, Lisa, lived in Los Angeles for five years and to de-stress they sometimes talked about the farmhouse they would buy one day. They would leave the city and move back to the Midwest, have a couple of kids and get a dog. They talked about sitting on the porch of their imaginary farmhouse, sipping iced tea, and watching their kids run around and play in the open fields nearby. The thought of that farmhouse was always very comforting to Leiknes. "Picturing our kids running around in those open fields is where the idea of Cow & Boy began", says Leiknes. "We've finally left Los Angeles and moved to the Midwest. We are still looking for that farmhouse, though".

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