What a hoot. I read the blicky and I've never seen such a bunch of misinformed people. Not a farm kid in the bunch.Cows sleep lying down, period. Horses, as a rule, sleep standing. Colts and young horses and then again old horses often lie down but I haven't often seen a mature horse lying down except when it was ill or giving birth.
(I suspect the term 'cow tipping' is a takeoff on the phenomenon of what a cow looks like when passing urine. It's definitely tipped.)
One interesting difference between the two species is their method of rising. A horse straightens its front legs and heaves itself up by pushing with the hind legs.
A cow, by definition, has an udder, sometimes a very large one. If it rose the way the horse does, the udder might get trapped under the hind hooves. So a cow rises hind legs first.
Ebbie