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if your kayak a lot, a cow's tail can be absolutely invaluable, wheter it is towing a boat (when it is safe), or when the S*#t hits the fan and you are pinned, it can be an easy way to set-up a stabilization line and allow you to use your hands without worry for the rope... bottom line they are great tools and when used properly can be a huge help.
back to your query, any good shop will have rescue rings with the cows tail and a big paddle biner attached. -they aren't just for kayakers, anyone in swiftwater can use them
my $0.02
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