Quote Originally Posted by Tzardok View Post
Spherical cows reproduce asexually; roughly once every two years a cow will bud a calf, unless starved. Spherical calves grow up in seven months and start budding three years after that. A spherical cow roughly lives fourteen years.
I've been told spherical cows do not grow up, the calves remain at an average size and weigh of a regular calf until reaching adult age, at which point it rapidly inflates and reaches its final size in a matter of minutes.

Quote Originally Posted by Tzardok View Post
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.
But what happens when you start counting their limbs? Do they immediately manifest exactly 4 legs per cow, or do the number of limbs in a herd is always in average 4 so that if you count them you always get 4 per cow?