Day 105 what is it?

At Christmas time one of my best friends bought youngest child a present. To this day we aren't sure what it is. She has it, she's quite find of it, it sings her a nice little nursery rhyme but for the love of me and my girlfriend we have no idea if it's a giraffe, a donkey, a cow or is it just a mythical harmless made up creature. I air on the side that it's a giraffe, yet I've never seen any pictures if a grey giraffe.

Anyone care to guess?