The Cow is an animal in the Putt-Putt series. Whenever Putt-Putt honks the horn, it moves back and clears his path.
Right before Putt-Putt enters town, the cow blocks his path. The cow moves away after Putt-Putt honks at it.
At the beginning before the title card sequence, the cow is eating grass until Putt-Putt honks at it to free his path.
When Putt-Putt leaves his house for the first time in the game, the cow will be blocking his path, but Putt-Putt will immediately honk his horn, which causes the cow to immediately move away to the side.