Farmer and Girlfriend

A farmer and his girlfriend were out for a stroll in the fields when they came across a cow and a calf rubbing noses."Boy", said the farmer, "that sure makes me want to do the same."  "Well, go ahead", said his girlfriend. "It's your cow."

Gardening Cow

Q: What do you call a cow who works for a gardener?
A: A lawn moo-er.

No Legged Cow

Q: What do you call a cow with no legs?
A: Ground beef.