Took some time to understand how to move to the cow-collecting scene and honestly the cow collecting phase seemed to go for a bit too long, a way to go back to the ranch earlier would've been useful. Also, couldn't figure out how to convert cows to cowoins but cool concept nevertheless. Also the travelling back to ranch phase where you try to avoid asteroids seemed a bit redundant as it didn't add much to the gameplay but I like the attention to detail still.
On the other hand, interesting take on the theme. The art looks pretty good honestly and I really really liked the initial cutscene. The cow mooes just had me rolling and overall sound design is also pretty cool. I can see the creativity and ambition that went into this and it all worked out in the end because the overall idea is very cool and would've definitely enjoyed if I could've figured out how to convert the cows and have a gameplay loop going.
In terms of the art, you really aced it! Game has enough scope and potential to possibly be scaled up to a complete game that I would've played even outside of a jam. Wonderful work!