This design features a black and white illustration of a cow's head, adorned with a festive Christmas hat. The hat is red with a green brim and a red pompom on top. The cow's head is detailed, showing the eyes, nose, and mouth. Above the cow's head, there is a banner with the text "Merry Christmas" written in a cursive, decorative font. The text is in green and red colors, which are traditional for Christmas. The overall image conveys a festive and holiday spirit.