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This item is a Trophy, which means you must kill a C-O-W and get lucky to get it. Every time you kill a C-O-W there is a 3% chance of getting this item.
It is pants made of the skin of a C-O-W
This item makes the wearer have much more durable skin, being able to deflect bullets from the Union Automatic Revolver, basic sharp weapons, and some entity's claws and teeth. Stronger entities can break through your skin, and the Pink Chainsaw can still hurt you.