Originally Posted by
Tzardok
Abstracted Bodyshape (Ex): A spherical cow's body is absolutely spherical, unless it is not. When the creature needs to have body parts, it has them, when it doesn't need them, it doesn't. For this reason, a spherical cow can make as a Standard Action a gore attack against every creature within reach. It is simply assumed that the horns (that it doesn't have when it doesn't need them) are in the correct direction for any given creature.
For the same reason the cow can't be flanked and enjoys a 50% fortification against critical hits, sneak attacks, etc. No side of the cow actually differs from any other side, and the shifting of vital organs in location and out of existence makes them difficult to hit.