[…] spread it so as to cover her face.If her horny feet protrude, they comeTo show how cold she is, and dumb. (12-14)
Death is the ultimate reality here. Sure, you can try to fool yourself by covering the dead woman's face with a sheet. Funnily enough (and it's pretty dark humor, we admit) the sheet is too short! Her dead feet stick out, as if to say, "Boo! Death is as real as these cold, unmoving feet! Now deal with that, folks."