For anyone watching this thinking it's clever and great- it's incredibly dangerous for the cow. Cattle can easily get their feet stuck between the pipes and getting them out is really ugly. Like... torch-cut pipes burning away flesh ugly. If you see this, shoo the cow back in.
A cow that regularly attempts to cross cattle guards is first to sale or slaughter.
Edit: And now I'm that guy on the internet that I hate, who saw an amusing animal gif and immediately went into buzzkill mode :-/