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Start with a plain white nail
Add a light pink half circle to the very tip, this will be the cow's nose
Add two big round eyes
Now two smaller dots on the pink, this will be his nose
For the black splotches, I outline it first, then fill it in
You can stop here, or if you want continue on to make the cows pupils
Take a color of choice for your cows eyes (I choose a baby blue)
Now add some black dots inside
And some super tiny white dots in the corners of the black, I would advise using the tip of a tooth pick and very little polish to get small enough white
Add a top coat and your little critter is all done(: