Why is this the answer?

The answer is drum because this funny riddle uses clever, sneaky words to describe what a drum is made of and how we play it to make wonderful music. This riddle is a great example of wordplay that tries to make you picture the wrong thing. When you hear the first part, "Although my cow is dead," you might think of a large animal on a farm. But the secret is that the riddle is talking about the material a drum is made from. A long, long time ago, and sometimes even now, the top part of a drum, which is called the *drumhead*, was made from the stretched-out and dried skin of an animal, like a cow. This material is called a *cowhide*. The hide is not alive, which is why the riddle says the "cow is dead." It is just a tough material used to make the instrument. Then the riddle says, "I still beat her." Think about how a person makes music on a drum. They hit it with sticks or their hands. This action of hitting the drum to make a rhythm is called "beating" the drum. So, you are literally beating the cowhide skin of the drum. Finally, the last clue is, "What a racket she makes." A racket is just another way to describe a very loud noise. When a drummer starts hitting a drum, especially a big one, it makes a huge, booming sound. This powerful noise is exactly the "racket" the riddle is talking about. The whole riddle perfectly describes the drum's material, the way it is played, and the awesome sound it creates.