Cows have different classifications based on gender and whether they have been castrated - bulls are male cows, steers are bulls that have been castrated, and heifers are female cows that have had calves. Cows are also classified based on their purpose - dairy cows are milked and beef cows are raised for meat which is found in different parts of their bodies. Cows have 4 stomachs and different meat locations in their bodies.