No is it not at all attractive:) But Cow manure – or cow dung – makes a great soil additive, and can really enhance the fertility of your garden. While in its non-composted form it may not smell great, once properly composted it adds many valuable nutrients to your vegetable garden with minimal odor.
If you have a source of ‘fresh’ cow poop, you may want to consider how you use it. If you are gardening in the suburbs like me, it may not please the neighbors if you simply dump it in the garden! A better use for it might be as the base for new raised bed or planting areas.
When it is buried under other organic materials, its peculiar fragrance will be a lot less noticeable. It can then decompose over time without making your garden smell undesirable.
If you follow the practice of lasagna gardening then cow manure makes a perfect first layer, and is a great choice.