Nancy is not thankful to be a cow. She hates to moo and hates chewing her cud. She wishes she was a bee flitting around on beautiful flowers and making honey. Then one day she overhears two bees, one saying how it wished to be a cow and get to lie down and chew cud instead of having to work all day long. Nancy realizes that all creatures are special and is now satisfied and thankful with being a cow.