Very funny idea, i think it's a bit simple though.. maybe, really make it obvious he's holy, put it in a magical place, give it wings and a bunch of people bowing down, but just a halo is a little simple. Good luck!!

i'm gonna have to agree with ponti this time

I wanted it to be simple and easy on the eyes, it seems like everyone likes putting animals in magical places.I want people to notice things like the holes in the shadow or anything in this simplistic image that makes it great!

holy cow's got holes LOLOL

I'd like to change background with something other so holes stand out from image. IMO holes should not be visible in shadow as light is coming from left.

Try using a displacement map on the holes, that way they'll look more natural. If you pentool the cow and duplicate that layer several times with some nudge on each layer (when done merge those underlying layers and blur them) you'll get a better idea off depth. Just some pointers

thnx!

The shadow isn't so godlike...

Glad you remembered to put holes in the shadow. I double checked because I was wondering!

lol, funny one. the shadow is not perfect, but only for a very formed eye good job!