Cowhide-and-Seek by Sheri Dillard
Bessie is a cow determined to be the winner of hide and seek. However, she's she's the only one playing the game! Bessie thinks the farmer is trying to play the classic children's game when he starts counting all his cows, so she moooves off to find a series of successively ridiculous hiding spots. As Bessie keeps searching, she sets off a chain reaction of craziness in and around her farm until she finally finds that perfect place to hide.