Matsya Purana 207.12

207.12

catvāraścastanā rājan! jñeyā hyaṣṭau manīṣibhiḥ.
śirogrīvāyatāścaite bhūmipāla! daśasmṛtāḥ .. 207.12 ..

"A cow with the following level parts of the body is said to be a fine one *viz*—ears, eyes forehead, and the following eight parts should capacious viz.,—tail dewlap, udders, thighs, and extensive head and neck are also desirable—11-12