Lon Lon Ranch
There are two cows in the main barn and two more located in the back silo.
Impa’s house holds one cow.
Death Mountain Trail
Bomb the boulders out of the way in order to continue up the trail. Under one of the boulders is a secret grotto where the cow is located.
Near the entrance to Gerudo Valley, there is a circle of boulders. Use bombs or the hammer to open a secret grotto in the center where the cow is located.
Grab the cucco and float across the canyon to the other (Gerudo) side. Continue floating until you land on the patch of farmland under the bridge where a cow and Gerudo are standing.
After Adult Link beats Malon’s obstacle course, a cow will be living in Link’s tree house.