Men in cowboy hats take a break at a rodeo.
The men are resting at the rodeo.
Men in cowboy hats are types of men, and take a break is a rephrasing of resting.
exists e1 x1 x2 x3 x4 x5.(at(e1,x5) & n_rodeo(x5) & Theme(e1,x4) & Actor(e1,x1) & v_take(e1) & n_break(x4) & in(x1,x2) & n_hat(x2) & of(x2,x3) & n_cowboy(x3) & n_man(x1))
exists e1 x1 x2.(n_rodeo(x2) & n_man(x1) & at(e1,x2) & Actor(e1,x1) & v_rest(e1))