[All]: Heiðrekr’s response is (Heiðr 1960, 43): þat er kýr ‘That is a cow’. The H redaction expands (Heiðr 1924, 77): hón hefir fjóra fœtr ok fjóra spena, tvau horn ok tvau augu, enn halinn drallar eptir ‘she has four legs and four teats, two horns and two eyes, but the tail trails after’.