Step 1: Draw a circle for the head.
Step 2: Now draw two leaf-shaped ears on either side of the head and two triangular horns in top of the head on both sides, right above the ears.
Step 3: Now we draw the arms and the legs. Draw two loops side by side below the head for the arm and two tiny circles on either side of the body for the legs.
Step 4: Draw a curved horizontal line across the head for the nose and two tiny hollow circles for the nostrils below it. Now draw two hollow circles above the line for the eyes and draw a shaded small circle inside each eye for the pupils. Shade in the bottom of the arms for the hoofs.
Step 5: Draw random black spots on the face and the body for detail.
How to Draw a Cute Cow – Step-by-Step Tutorial