The key to the trick is to turn your entire torso to see it, and also try not to grab onto the restraint for better leverage to turn around. If you just turn your head it doesn't work at all. When it works, you'll know. I don't know how or why it works, but it creates this weird sensation that is unlike anything else at Disneyland. I thought it might've been some kind of inside joke, like those 3D images contained within repeating patterns a while back, but I was shocked to find out how well it worked when I tried.
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I've never been able to really get this "goat trick" to work for me, even when sitting in the very back of the train.
The most remarkable experience I can remember having at that point in the ride is noticing the goat's upturned tail and actually hoping he wouldn't take a dump on the train as it passed underneath him (I believe in my Disney magic!). So in a way, I guess you could say the goat successfully tricked me into believing he had a working bowl system, but still not the right "goat trick."