Yeah...no. This cow didn't "make" this tool. It just used a tool that was readily available. It didn't modify it in any way, in order to specifically accomplish this task.

THAT is the criteria for advanced tool use.

What this cow is doing, is extremely common in nature. It's found something in its environment that is useful. It's literally using a stick to scratch an itch. That's even less evolved than a bird building a nest, or ants digging a network of tunnels.