An alcoholic cocktail comprising of:

1/2 shot (15mL) White Sambuca (sometimes Butterscotch Schnapps is listed instead)
1/2 shot (15mL) Baileys Irish Cream

Generally served in a shot glass, usually one would pour the Sambuca first and carefully layer the Baileys on top.

I would at this point like to point out that this is probably the most sexually suggestive cocktail name that is in common use. I believe this vulgar trend started with the Orgasm cocktail and it's variations (screaming orgasm, multiple orgasm) and the like.

Most probably invented my a multinational liquor corporation (or it's parent corporation), one that owns thousands of bars, nightclubs and distilleries around the world to prey upon young/stupid/clueless/pathetic club patrons.

Hey baby, how about I give you an orgasm.
- Only if it's a multiple orgasm.
How about a screaming multiple orgasm.
- Ooh, you can give me a slippery nipple if you like.
Try one of these, it's a Cocksucking cowboy
- Ooh baby, now you're talking !

Barkeep, a cocksucking cowboy and a screaming multiple orgasm if you please.
- That'll be $28.50...

Quite a tasty drink though, and it'll get you drunk very quickly if you put your mind to it. If you have a spare bit of each of the ingredients lying around, you might like to try one. Unfortunately, no-one ever seems to have a spare bit of Baileys around they house (it tends to be consumed fairly promptly.

Also, in a bar, you can save a little cash (and save a little face) if you ask for a "White Sambucca with Baileys", as opposed to a C*cks*cking cowboy. It may very will be a couple of dollars cheaper, and other people at the bar will tend to give you fewer weird looks.

Sasha Gabba Hey! points out that technically "Sex on the Beach" or "Quick Fuck" are indeed more sexually suggestive cocktail names as they're truly down to business/lack any euphamism. Although a Cocksucking Cowboy appears to the most vulgar.
Achromatic points out that some places in Australia will serve a split wet cunt. I've not seen it myself (in either Sydney or Brisbane), but if it is in common use, that would be the most vulgar.

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