Tough Hide is an Item that can be found within common locations, including choice enemy Camps, given by Spouses, and rarely as a reward from Seasonal Festivals. Upon being picked up, all of the player's current and future Cows and Grass-Fed Cows with be able to block regular bullets. They will drop one Fertilizer chunk per bullet blocked. Note that this effect does not extent to Demobun's bombs, Old Mech Donald's fumes, or Vegetaskulls.
Tough Hide features two main components to analyze; its ability to block bullets and it's ability to produce Fertilizer.
Compared to all other Cows related Items or any related to Farm Animals in general, Tough Hide is the only one capable of making a given type of Farm Animal block bullets. As such, for that value alone it may hold high value. When compared to shield related Items, it is one of the few that do not require direct action by the player, such as with Harvest Shield or Sow Shield, or do not need to orbit around the player, such as with Gourds, in order to function. This can prove both as a downside and as a benefit. Because of how this Item is not strictly controlled by the player's actions like the aforementioned Items, Tough hide can be difficult to use effectively. On the other hand, this may prove beneficial in occasionally blocking bullets while the player is unaware. However, because of how it relies on the collection of Cows and Grass-Fed Cows, the extent of Tough Hides effect can range from extreme to practically ineffective. Because of this, taking Tough Hide is dependent not only on the player's current amount of Cows but also how they intend to receive more in the future.
Compared to other means of gathering Fertilizer, Tough Hide is one of the few capable of making Cows and Grass-Fed Cows produce it, with the only other option being Laxative. Because of this, Tough hide may hold high value in that regard. However, the amount it yields per action completed is extremely low, at only a single piece of Fertilizer per bullet blocked. In addition, because of how Tough Hide will likely be blocking the most bullets during night players may struggle with picking up the Fertilizer dropped, due to already having to contend with other actions like dodging and farming. As such, other meaning of gaining Fertilizer may be more preferable, such as Avian Placenta and Fat Grub.