Cows are the mothers of all creatures – Bhaktin Kiran explains the importance of cows.
Cows are superior to all yogis and ascetics and because of this liberated divine being perform their austerities in the company and presence of cows. Cows do not feel cold or heat nor can rain afflict. Cows are never to be sacrificed they are to be given as gifts to worthy brahmanas. The ruler who gives gifts of cows to the foremost of brahmanas is sure to overcome every calamity he encounters. It is ordained in the eternal Vedas that ghee from the cow is the best of all ingredients offered as libations into the sacrificial fire. For this reason one who makes a gift of a cow to worthy brahmanas who will then use the ghee from this cow to perform Vedic ceremonies, that fortunate gifter is regarded as making a gift of a libation for sacrifice. A bovine bull is considered to be the embodiment of heaven. One who offers a bovine bull to an accomplished brahmana has factually reserved themselves a place in heaven. Cows that have been rescued and protected and cared for in distress give even more merit as well as cows received from persons in distress due to an inability to properly take care of their cows.
http://www.iskcondesiretree.net/ – Multimedia website for ISKCON (International Society for Krishna Consciousness)