I have no idea how this is supposed to be in any way shape or form related to the Muppet Show, unless Kaeru is Kermit? But then what does that make Ushi? I don't remember any cows in the Muppets aside from Clarabelle on Sesame Street.

Beyond that, this is half gag, half hardcore sex, and neither are particularly good. The wording seemed awkward, but whether that was the translations, or just an odd speech pattern in the original, I don't know. It was cute art, but really plotless. Also the frog seemed like a rapist and despite thinking that he liked the calf, he never says it despite the boy crying and telling him he loves him, sort of a cruel thing to do.

The only reason this is getting a rating even this high is because the art is cute, and in the back of my mind I see Kermit instead of Kaeru, which is making me laugh.