A cow is a simple creature so getting your cow to look really stupid is always going to work well
Let's start drawing a cow with an ellipse for the mouth area.
Now add eyes. Try and make them roughly the same size as each other.
Next a big grin and the sides of the face. Look at where I have overlapped the eyes a little.
Ears and a tongue and I put pupils in the eyes. Big pupils make cows look younger and happier than small pupils.
finally some horns and nostrils and a bit of colour.
You could try adding big eyelashes to your own cow cartoon.
