lol, funny one. the shadow is not perfect, but only for a very formed eye good job!

Glad you remembered to put holes in the shadow. I double checked because I was wondering!

The shadow isn't so godlike...

Try using a displacement map on the holes, that way they'll look more natural. If you pentool the cow and duplicate that layer several times with some nudge on each layer (when done merge those underlying layers and blur them) you'll get a better idea off depth. Just some pointers

I'd like to change background with something other so holes stand out from image. IMO holes should not be visible in shadow as light is coming from left.

holy cow's got holes LOLOL

i'm gonna have to agree with ponti this time

Very funny idea, i think it's a bit simple though.. maybe, really make it obvious he's holy, put it in a magical place, give it wings and a bunch of people bowing down, but just a halo is a little simple. Good luck!!