It's actually an ox. While there are many more specific reasons why it's an ox rather than a cow, I like this explanation:
"An ox . . . is a bovine, trained and used as a draft animal. Oxen are commonly castrated adult male cattle; castration inhibits testosterone and aggression, which makes the males docile and safer to work with. Cows (adult females) or bulls (intact males) may also be used in some areas.
Oxen are used for plowing, for transport (pulling carts, hauling wagons and even riding), for threshing grain by trampling, and for powering machines that grind grain or supply irrigation among other purposes. Oxen may be also used to skid logs in forests, particularly in low-impact, select-cut logging." -- Wikipedia