Why would you make a 40 foot goat? Better yet, why would you have 12 municipal employees build a 40 foot goat, light it, protect it, and install two web cams? Oh, I almost forgot the anthropomorhpic blog 'written' by the goat. In Sweden, this is considered great holiday entertainment.
The city of Gävle, Sweden, has been building the goat every Christmas for over 40 years. Half of those years the goat has been a victim of arson! After all, the goat is made entirely of straw. They tried a fire retardant, but the snow and rain washed it off, and the goat was burned. This year they're using a waterproof fire retardant.
Goats on Whidbey Island.