I was actually just thinking of that "cow milk" one the other day. I remember when I read C&H as a kid thinking that one was absolutely hilarious and oh so true. Then I realized, now that I'm older and more experienced in the world, and have had kids, that the idea of drinking cow milk is not actually that far-fetched. Udders look weird, sure, but you know what they are.
In other words, it's kind of amazing that Watterson was able to put himself in the mind of a child so well for that strip.