Cow

In game description:

Rarity:89

To grow, plant a Cow Seed. (Or splice a Refrigerator seed with a Brown Block Seed)

This item can be placed in two directions, depending on your facing.

Farm pack

This item can also be obtained by purchasing the Farm Pack for 15,000 Gems.

The Cow can be milked every 21.59 hours to produce 1-2 Milk. It also says Moo when you punch it.

Breaking this will maybe also get you a Calf Leash!