Step 6: Draw two lines under the body (one below each circle) as guides for the legs.
Step 7: Draw a series of curved lines that connect the major shapes to form the cow's body. Add a long line on the right side as a guide for the cow's tail.
That's it for the initial sketch! From this point on, press harder with your pencil to get a more defined sketch.
Step 8: Draw the eyes inside the cow's head using the lines as guides for placement. The shape of the eye is similar to a half circle. Darken the top portion of the edges of the eye more. Shade in the inside of the cow's eyes except for a small circle to indicate glare.
Step 9: Draw the cow's nose under the main circle. The shape of the nostrils are similar to water drops. Then add a few lines around them for extra detail.