Cows can be found in The Witcher 3: Wild Hunt, in White Orchard and other locations. On fields in Martin Feuille's Farmstead a group of 16 cows can be found, which is probably the greatest number among all The Witcher 3: Wild Hunt pastures.
When killed it drops up to 4 items together: Raw Meat, Cow Milk and Cow Hide. Some corpses cannot be looted. Cow hide can be sold for up to 42 crowns. Best price is paid by innkeepers, also in brothels, e.g. Passiflora.
Sometimes immortal cows can be encountered, always in a shelter and with buckets, as they were ready to be milked. They serve as decoration, eg. in Martin Feuille's Farmstead or White Orchard.
See also
Gallery
Gwent: The Witcher Card Game cart art
External links
See the GWENT standalone game version card: Cow