75: Pirate Ship

Explanation
The sheep is named Ship. He's dressed as a pirate. Thus, Pirate Ship, a pun on the watergoing vessel used by pirates.

The author writes:
It's true, I didn't use all the stereotypes. If you want to see a peg-leg of lamb, look elsewhere.

Original Count Your Sheep strip: 2003-06-11.

Transcript
Katie: I can't sleep. Katie: Maybe I should count sheep. {Ship the sheep, dressed in one form of pirate hat and an eyepatch, appears at her bedside.} Katie: {pointing at him} One. Katie: {fast asleep} ZZZZ Ship: Arr, I be good.