I'm not sure if this was meant to be like Magical Trevor. It seems more like an original concept. I really like the purple ice cream. You rarely see it purple. It kind of reminds me of "The Far Side". Then again, that could just be the cow and the single panel.
The cow looks happy. Well, it's hard to tell if that's a smile or part of her neck. The hands are wonderful too. You have such great depth in this. The cow is particularly funny looking.