Download the cow template, print, and cut out the pieces you need.
Begin to make the cow's head by gluing one or two spots on the face. Next, glue the eyes in the middle of the head, one on each side.
Position the nose just below the eyes and hanging half off the head.
Finish off the face by gluing the inner ears to the outer ears.
Place the completed head on the brown paper bag flap and glue it in place.
Glue some spots on the body of the cow and trim off any excess that hangs off of it.
Take the finished body and glue it to the main portion of the brown paper bag.