I imagine ム as a rotating cow in a sort of milky way-black hole mooing desperately and that’s how I remember it’s ‘mu’. マ is just the cow but it’s not mu so it must be ma.

Just wanted to share that. c:

You're facing it head-on by the way. The perspective is essential as the strokes are the rotating black hole NOT the cow.

Ma's black hole size is is decievingly too small for a cow cause of the longer stroke, see? マ