OK, so, some thoughts.

Obviously, no sound, so you should working on finding the right sound FX and background music.

Why are the cow's fingers a line of oval shapes?

I can see that you put some effort into detailing the goat and the cloths, but there's a noticeable lack of detail done on the cow

The grammar and english in the dialogue seem to be a little off, such as:

Cow: You are thirsty right?
Goat: is also for my friend

When it should be:

Cow: You're thirsty, right?
Goat: Yep. It's also for my friend since she doesn't like mine.

But this is better than most first submissions. I look forward towards your progress and improved future flashes.