Spanky was an innocent cow, bought by Crotch Guzzler when he built his new home. He is friends with the chicken next to him, even though she kept touching him inappropriately. It is suggested the two may have been in some kind of relationship after the death of the other chickens.
Spanky was used to hide Hroar, when Crotch accidentally shouted him off the roof they were repairing. However, when Crotch tried to retrieve Hroar, Spanky was in the way, causing him to have to kill the cow.
He reappeared as a dead corpse among all the other innocents which Crotch killed. Guzzler tried to killed himself, mainly due to how he had killed an innocent cow, which had only helped him hide his son.
Spanky's corpse is seen in Revenge of the Puss. S'oggy Balls visits the home of Crotch Guzzler and discovers Spanky's corpse. Later in the episode, To Kill a Dragonborn, Spanky's corpse is seen at the College of Winterhold shortly before Crotch 's attempted suicide. S'oggy noticed Spanky's corpse, and wondered why Crotch would ever do such a thing as killing an innocent cow, calling him crazy.