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The retina itself is very similar to other mammals - a tissue-paper thin membrane laying over the back of the eyeball anchored at the exit of the optic nerve and at the ciliary body around the lens. However, like cats and dogs, cows have a tapedum nigrum under their retina that serves to reflect light so that they can see better in low-light areas (like at dawn and dusk). This is why a cow's eyes will "shine" when a bright light flashes over their eyes in a dark area - the pupil is fully dilated and the tapedum nigrum reflects the light back out.

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Q: What does a cows retina look like?
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