Trick question

We ate at Texas Roadhouse the other day. It was delicious, as always. A pair of giant cow horns mounted on the wall caught Elle's attention.

Nick: Yeah, those are horns. From a cow. What does a cow say?
Elle: Moooooo,
Nick. Yup. But actually, those are from a dead cow. What does a dead cow say?
Elle: [blank stare]
Nick: Ha. Yup, that's right. A dead cow says nothing. Good job.