Let’s test another question: are all onomatopoeic words funny, and therefore low?  At the top of the alphabet, we have the sound sheep make.  They are Beorn’s sheep, altogether remarkable, and a big piece of fairy tale in the middle of a small epic.  Definitely part of a funny scene, and we score it “low”.

[07.093] Then baa – baa – baa!  was heard, and in came some snow-white sheep led by a large coal-black ram. One bore a white cloth embroidered at the edges with figures of animals; others bore on their broad backs trays with bowls and platters and knives and wooden spoons, which the dogs took and quickly laid on the trestle-tables.

• 07.093 Then baa – baa – baa!