Cows are animals in Harvest Moon: Skytree Village.
The cow is unlocked, along with the sheep and dog, after you cure Max of his illness.
All animals earn skills as you take good care of them. Cows can learn three skills and impregnating a cow using a miracle potion will lead the calf born from it to inherit it's parents skills or incredible skills that can only be earned through birthing the calf. Once calf is fully grown, milk is produced. Milk is produced daily and can be sold or used in cooking.
All cows need to eat daily. A fed cow can be milked once every day, even if it's outside
To raise it's affection a cow may be pet daily and brushed every few days.