Used to describe a pair of breasts that are both large like a cow and sopping. Sopping being an onomatopoeic word that cannot be precisely defined as it depends on context. Especially recommended for describing the rack of a girl having well formed and large boobs, typically by way of breast implants or just naturally massive melons, but also the jugs themselves must be sopping in some way. Very useful in situations in which describing the breasts literally would be onerous or cumbersome.
D: What are Sarah's breasticles like?
A: Mate, they're Sopping Cow Tits.
D: Isn't that...?
A: Yeah, the one with the Sopping Cow Tits.