Sketch the Basic Shapes
Sketch the basic shapes: a rectangle for the body and a triangle for the head. Add a baseline to establish the length of the legs.
Indicate the Neck and Legs
Add lines for the neck and legs. Pay attention to the placement and angles of these lines. Use a small circle to indicate the joint of the front knee.
Refine the Lines
Refine the line work to further shape the cow’s body. Add the eye, ears, tail and udders.
Add Shading and Finishing Details
A Erase any extra lines. Add light shading to imply form, using darker shading in the more shadowed places. Make the coat’s dark patches with semi-uniform back-and-forth pencil strokes.