Draw a large oval for the body
Draw a smaller oval for the head
Connect the head and body with two curved lines for the neck
Add four straight legs under the body
Draw hooves at the bottom of each leg
Add two ears on top of the head
Draw two small horns above the head
Add two eyes on the face
Draw a nose and mouth
Add spots on the body
Draw a tail at the back of the body
Outline the cow with a dark line
Erase extra sketch lines