Smoosho's Pal Cow" Plush Toy, 

 "Smoosho's Pal Cow" plush toy, also referred to as a "Squishy Peluche Vaquita".
This plush toy is designed to be soft and huggable, made from velvety velour fabric.
It is described as feeling like a "squishy marshmallow," emphasizing its soft and compressible texture.
This particular plush is part of the "Smoosho's Pals" range, which includes other animal characters.
It's a type of stuffed animal, often categorized as a "plushie" due to its soft, furry material and huggable nature.