It's like a goat version of Sheila Broflovski.
In the butt. That, of course, is the answer to the question posed over and over by this kid goat, "what, what?" This kid belongs to Dusty Belew, the guy in the video who sounds exactly like a guy who owns a goat who can say a word.
There's also a Vine version if you'd just like to listen to the goat saying "what, what" forever and ever on loop.
What it is, goat. What it is.
(by Johnny McNulty)