Cow is an animal residing in the Kingdom of Alpoko from the beginning of the adventure. Cows are a common motif of the Alpoko Kingdom. They tend to live near the Castle, and later in Farmland once the Moon Harvest has been purchased. One particular cow, Pancho, is a main character, acting as a steed to Howser, a Bull Knight who also wears a hat shaped like a cow.
Cows are also one of the stolen animals found in Princess Shizuka's special quest. Of the UMA, three are related to cows: Rodeo Cow, Cow Bones, and Worker Onii (Cow). Dead cows are also scattered around Skull Plains, presumably dumped there by Onii. A dead cow also appears as a mirage answer during King Omelet's battle.
In Tyrant Mode, Pancho admits that all cows are his relatives and cousins, and that the Cow-related UMA only act the way they do due to eating Janga Pickles. Towards the end of the story, he informs Corobo that he will soon set off on a quest to return his cousins to their usual selves.