Take a man's size large crew neck white tee shirt. Take pants and shirt that fit your toddler and lay them out on the shirt. Cutout around the pants and shirt 1 inch larger. Cut out large "spots" from black fabric.
I added embroidered words to the spots. Applique the spots to the body of the suit. Sew up all seams. Place zipper in the center of the back. You may want to take the body in a little at the zipper since the neck of the tee shirt is so large. Use tee shirt scraps to make a flat tube for the tail (I didn't stuff mine because my toddler still falls on his bum bum). Sew a tassel of black yarn to the end of the tail and attach to body of the suit.
I used an ear warmer to make the ears and horns. To make the ears use some of the material from the spots and line with pink material. Sew together and attach to the headband. I made the horns out of tee shirt scraps sewn into cones and stuffed with polyfill. I attached those to the headband in front of the ears. Add black gloves and shoes and there is your toddler Moo Cow!
By Andrea from Hillsborough, NC
Here is a simple and inexpensive solution for your child's cow costume. The instructions are easy to follow and you probably have a lot of the materials on hand already.