A simple off-set multi in the Village of Kirton, Lincolnshire.

I was introduced to the fantastic Cow Omelet concept by Je5ter, who heard about it from angelou6, who encountered them in Lancashire, set by the original creator, airhorns. Phew! I think that's covered it!
----------------------------------------------------------------------------------------------------------------------------------------------------
The Cache
Go to the posted co-ordinates. On the item you can find there, note down how many...
Birds
Fish
Trees (I've decided they are trees for our purposes anyway. If in doubt, they are at the bottom, green, and shaped like poplars)
...do you see?
Make this ABC
Now make your way to:
N52° 55.(A × 20 − B − C)
W000° 04.(A × (B + C + 1) − 1)
It's a simple enough hide, but please pay attention to how the cache is oriented before retrieving and replace as found, to avoid it dropping down behind the host item too far, otherwise the next cacher to come along will need a long pointy TOTT to fish it out, cheers!
FTF Honours go to billlew55