Hopefully someone will set me straight on this.
I thought I read somewhere, that you really don't need to use a set up statement when helping animals with EFT, the reason being that animals are not usually psychologically reversed.  It is only us humans that have this problem. 
When I tap on or for my dog, I don't use any set up statements.  I go directly to the points and tap away the issue (my itchy ears) and I get very good results anyway.
Has anyone else read this?  Maybe it's something I dreamed, because I cannot seem to find the article and everyone seems to use set-up statements for animals.   
Thanks for any feedback.

Emptyspace

I use the set up statement because it helps me be specific and also I'm not sure that animals can't be reversed. Certainly, I believe that they are capable of secondary gain for example a horse that keeps limping/fails to heal because it keeps it from arduous trail rides by inconsiderate riders.   I have often felt that we attribute too little complexity to our animal friends. Anyway, it can't hurt. I do believe that you would get results if there is nothing else going on.

I still cannot find that article, so will let that thought go.  Nancy, thanks for your input on this.  I'm agreeing too, that it cannot hurt to use set up statements.  In this particular case with my dog, it worked without and I'm grateful for it.

Emptyspace

Hi, The set up phrases do help you to focus on the issue. And from my communications with animals, i believe they are capable of having psychological reversal issues. Cannot back it up according to the principles of scientific evidence, just through anecdotal and personal experiences with the animals. Will EFT work without it, Yes. But if you find you are not getting anywhere just by tapping on the end points try using a set up statement. Taking the time to do that will help you to focus and be more specific. The same premise of getting to the core issue applies to the animal as well. Not an easy thing to know unless the animal communicates with you and you know what they are saying. But as you tap, you may pick up on sensations, emotions, etc. that can guide you in what to say. Where set up statements really help the animals is when you work with animals you may have rescued or are in a shelter. You are not necessarily tapping for PR, but tapping in phrases of love, support, reinforcement, so their energetic bodies are getting those vibrations which in turn can ease the fear, hurt, sorrow, etc. that is being held as cellular memories. Hope that gives you a little more information.

Linda,
You've provided a load of information here.  Thank you for the clarity.
I like the idea of "tapping in" from the positive end of the emotional scale.
I'll be sure to try this method. 
Emptyspace

Dear Emptyspace, Just like humans, each animal is an individual. The general thought is that animals do not have the same emotional issues we have. However, i have found that there are animals who will take on the same attributes of their human companions, or abused and abandoned animals that feel worthless, have lost hope, cannot trust, or do not want to open their heart for fear of being hurt or betrayed. The set up phrase as someone mentioned does help you to focus and articulate what the issue is. Do you need to use it all the time, No. In fact if you need to tap while they are in the "moment" you will not have time to say the set up phrase three times. Remember it is an option you may need in some point in time. I find when i am say the set up phrase, the animal will look at me intently, so i make sure i am also sending a visualization to go along with the statements. linda