The war was won and the Pandavas could not sleep for the kin they had killed. Only Shiva could wash that away, and Shiva, they were told, was in the mountains and did not want to be found. They tracked him to the upper valleys near Guptakashi and found only a herd of cattle. Bhima looked hard and picked out one bull that was not a bull. He got hold of its tail and its back legs, and the animal drove itself into the earth. Where it had been, a hump of rock stood out of the ground; that is the linga of Kedarnath, three-sided and unlike any other. The rest of the body came up elsewhere in the Garhwal hills: the arms at Tungnath, the face at Rudranath, the navel at Madhyamaheshwar, the matted hair at Kalpeshwar, and the five together are the Panch Kedar, where the brothers built shrines and were forgiven. The temple at Kedarnath is open from Akshaya Tritiya to the Kartik full moon, and its god winters at Ukhimath.
Nepal completes the animal. In the Nepal Mahatmya and the Himavat Khanda of the Skanda Purana the bull that went underground came up with its head in Kathmandu, and that head is the four-faced Pashupatinath; the hump, face, arms and navel are the Garhwal shrines. Both temples tell it this way, so one bull spans the border.
What is different here:
Adds the head at Pashupatinath and assigns the face to Rudranath; a trans-border version shared by both temples.