Matsyapurana 82.5

82.5

uttamā guḍadhenuḥ syāt sadā bhāracatuṣṭayam
vatsaṃ bhāreṇa kurvīta dvābhyāṃ vai madhyamā smṛtā //

The image of Guḍadhenu (Sugar cow) should be made of 4 maunds of raw sugar, and the calf of one maund of raw sugar, which is considered to be the first class; the image of the cow made of two maunds and the calf of half a maund of raw sugar is considered to be the next best. The image of the cow made of one maund and the calf of ten seers of raw sugar is considered to be the last best. The devotee is to choose between the three, according to his means.—5-6.