Step 1: First draw a tall, thin oval with a larger oval intersecting it just below the top.
Step 2: Next draw the face in the thin oval with ears on each side of the head, making sure to erase the parts of the oval by the ears.
Step 3: Then you'll erase the guide at the bottom where the legs and belly will be and draw in the left front leg.
Step 4: Next draw in the back leg just to the left of the front leg on the same side, including the belly.
Step 5: Then you'll draw the other front leg.
Step 6: Next draw the other back leg, also just to the left of the front leg.
Step 7: After that you'll begin drawing the spots on the right side of the body.
Step 8: To finish, draw in the rest of the spots on the body and the split hooves on the feet.
Step 9: You have completed your Cow! Milk anyone?
How to Draw a Realistic Cow – Step-by-Step Tutorial