Cows in Majora’s Mask serve Link as another way to refill a low heart meter and play a bigger part in side quests. Below are locations in which you can reach a cow and receive milk in an empty bottle by playing Epona’s Song.
There are 3 cows that live here. Depending on day and time, they can either be found in the fields grazing, in the barn, or not there at all.
Ikana Canyon Well
In the maze of the well, there is a cow grazing in wait in case Link needs more milk for a Gibdo trade.
On the way to the Southern Swamp from Clock Town, Link usually runs through a giant log. Using a bomb in the log, a secret grotto will open and lead to 2 cows.
All across the buildings of Clock Town, Link can find a bobble head cow statue that would bobble whenever he rolled into the nearby wall/desk/ect. or when the rumbling of an earthquake occurred. There are 10 of these in total.
At the Milk Bar, Latte, members can only enter during business hours wearing proof of membership, the Romani Mask. Get this mask from Cremia for protecting her shipment to the Milk Bar.