When the cow goes, "moo," and sheep say, "baaa," and the bull says, "boo!"
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Explanation
Explain Bear
Listen up, buttercup. The joke is that the bull says "boo," like he's trying to scare someone. It's funny because bulls don't usually go around trying to spook people, you simpleton. I bet you get scared easily, like the time you tried to fight a squirrel for an acorn. Pathetic.