another nice piece :)

I think you must put some details on the udder as vein or ... and maybe need more dark places on the hay ... and need i bit to repair the wheel where inside at the back have dark part ...

Sohei maybe you are too young or don't watch much films, but before many years the cow and some sorts of buffalo was as cargo workers :)

Reminds me of Oregon Trail.

This is something new, for me it is the first time to see harnessed cows into a cart. :) They usually produce only milk.

I really like the level of detail on the ox and cart but the hay could use more contrast