Step one:
Step 2:
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Draw an oval below.
The third step:
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Then draw two arcs on both sides of the square, and then connect them to form the cows ears.
Step 4:
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On the top of the square, you also need to draw two horns with arcs.
Step 5:
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Use arcs to draw texture inside the corners, draw oval eyes in the middle of the square, and draw black eyeballs inside.
Step 6:
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Then draw two round nostrils inside the oval, and draw an original ring in the middle.
Step 7:
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Finally, apply a nice color and the cow is ready.