Four picture clues make a three letter word - picture 1 is a magician with a rabbit in a top hat, picture 2 is a cup of tea and a slice of cake, third picture is of a "male" like on a toilet door and the last picture is of a highland cow
It seems likely to be that as otherwise why would the setter include that bit about apt and tap. Apart from cow pat though I don't see how the answer follows from the pics