"Cow's Wrong" is a song by The Beta Band. In BMI's online database, "Cow's Wrong" is credited to the members of the band and Harry Nilsson.

 

Since Harry apparently had nothing to do with "Cow's Wrong," the BMI database is probably wrong or Harry's credit is due to some sort of settlement or agreement for a song by the band called "Won" which includes samples of Harry's recording of "One."