Cropped the sky. Auto levels. Darkened sky with burn tool. Made a background copy layer. On the copy layer increased brightness until cow's details were clearly visible. With the magic wand, selected the black cow and reversed the selection. Deleted the reversed selection so only the cow was left. On the original background layer, darkened the water with the burn tool then turned off the "eye" on the original background layer to make working with the cow on the copy layer easier. Adjusted the brightness and increased the saturation on the copy layer. Merged the layers. Used 50% unsharp mask and saved to web at 75%.