She looks about halfway between cow and human.

While Tom knew some people really enjoyed Anthro Cows, or Cowgirls, to be just women with cow ears and bigger boobs, maybe an udder, he wasn't satisfied with that. And his wife's body showed that. Her feet had been replaced with hooves, though her hands remains human in nature. A light layer of fur was all over her body, white except for scattered black spots. Sure enough, there was an udder just above her crotch, large and swollen, likely full of milk, and her boobs were definitely looking larger. Her entire body had packed on some pounds, her stomach pooching out a little with a bit of a flat tire, and her arms and legs had quite a bit more meat on them, so to speak. The last change was with her head, as she now had small horns growing out of her head, and her face had a large muzzle, with a wide black wet nose and fuzzy cow ears in her hair replacing her original human ears.

"What the hell happened to me?" she asked herself, before turning to look at her waking husband. "I look like I'm part cow." That was stating the obvious, but Tom wasn't going to say so. It was odd though, she looked confused about this, but not really upset. Maybe that was part of the wish he'd made too?

Remembering what he'd wished about being able to lie and have her believe it, Tom told her, "Oh, I was reading something about some dangerous contaminated milk with weird side effects. I'm sure it won't last too long." Sure enough, she didn't look like she disbelieved that at all. He wasn't lying either, he knew he was going to change her back, probably, at some point. Once the novelty of having his own heifer in the bed got old.

Letting out a sigh, Sarah reaching down to grab her chubbier stomach. "It sucks though. I just lost all that weight, I was looking so sexy, and now I'm a literal cow." Tom hadn't expected her to think that. Hell, he hadn't really seen any sign she'd noticed suddenly looking so much sexier. Still, he got out of bed and gave her a hug, which she returned. She felt warmer, more affectionate, then she'd been before the transformation, when her vanity and sexy appeal had raised her ego so high.