Is Cow tipping real or an urban myth (in relation to vital tourist information)?

Many a person has told me about Cow tipping. They would go into great detail of
How it is done. Disturbingly the same amount of detail my Scottish friend went into describing how they were once romantically involved with a sheep. Strange enough Scottish men still seem sexy after saying the story. Anyway before I get too excited, I shall continue with the story.

So basically the Cow is a sleep. Then they tip the cow over and wake them. This is just to make sure that the cow does not die.

I always wondered do people actually do this. It seems sort of pointless to be honest with you.

I prefer to eat cows and drink their milk. I do not see the whole interest in torturing the poor cow.

So is this true? Do people actually engage in cow tipping?
I recently found out that some people smoke Hay. Yes Hay you give to cattle.
I wonder do they put Tobacco into it for good measure.

Anyway cheers for the answers.