What happens when your barn burns down and your calves are freezing? You get inventive and solve the problem. That's what a farmer in Wisconsin did. Calf jackets and ear protection are nothing new, but the farmer's aunt is a seamstress and the two worked together to perfect the design. That's how Moo Muffs were created. A lot went into their design. When fleece gets wet, it could damage the cow's ears, so Moo Muffs are covered in material that is water repellent. Adjustable straps were also added. Genius, wouldn't you say?