What is cow tipping? Well, supposedly, cows sleep standing up. So, you sneak up to the cow and give it a push, and it tips over. Cow gets pissed and chases you. Hilarious. This is the basis of the joke in the commercial. "Cow Tipping" jokes have been on TV for years.
In reality, its more of an urban legend(rural legend?). The cow usually isn't asleep and doesn't want visitors. We tried it in High School just for the hell of it(because we heard so many jokes about it). We didn't think it would work, and it didn't. We didn't actually tip over a cow. Them cows is too smart(Yee Haw!) Actually, this was in the Chicago 'burbs(NW Indiana) Bored teenagers cruising around in old muscle cars looking for laughs.
The current craze in Chicago bars is "Midget Tossing" I don't know the origins of that one.
Neither of these activities can compare to the fun of that other teenage late night small town sport-"Mailbox Baseball"
Only in America...
Peace