The cow part of this kanji is slightly altered, but I think you can see where it is. The gun looks just fine, though. Think back to a fake memory you have living on the farm. You have your gun, and you gotta use it on a cow (ruh roh). Once a year on New Year's, you have to go out and shoot one of the cows. It's only a yearly shooting, though, so at least there's that respite.
It is New Years, though, so when you bring the dead cow back home, it’s time to celebrate. Using the cow’s organs and bones, you and your siblings construct a nendoroid (ねん). Nendoroids are Japanese toys - little plastic figurines (Google it if need be). You make a little cow nendoroid holding a gun. How cute.