That's an ‘agricultural' puzzle. The game is a ‘Big Kahuna Reef' type, but a bit different, which makes it stand out from a bunch of clones. A poor cow has to earn its living, its cowshed, hay, even a scarecrow - and all by itself! To help her you'll have to collect her coins to exchange them for big money. A part of the sum goes to the piggy-bank, another part is invested into cow business.