Just saw this tweet from West Seattle Blog:
The next low tide today is a 5.20 at 12:06 p.m. This will be followed by a 9.97 at 5:20 p.m. with the second chance for the cow to land on someone's beach at 11:43 p.m. with a 0.71 low tide.
Update: as of 9:25 am this morning, the dead cow was around the 5400 block per comment by Lura on West Seattle blog.
Update Feb 5, 2011 at 9:00 a.m.: it looks like the cow has landed by the Menashe property.