Koushi is a baby cow, ie. a calf, and Kousa means a baby rabbit. (So now you know.)
In Japanese "si" and "shi" are pronounced the same.

This picture originates from a recent weekend, which Usako & Kousa's sister spent lazily in bed, telling the Bunnies "you know, the farmers used to say, if you eat and sleep all day like I do, you turn into a cow" and Usako answering "but I'm Taurean* and so are you, anyway!"

(*Well, her Sun Sign is.)

Had we come up with this one year ago, we could have used this image for the New Year's card, but now a Year of Tiger is coming up. Oh bother.
("Sister, sister, Pooh isn't a tiger either, he's a bear!" "Oh bother!")