For the unaware, they do this for livestock shows. If you can get your cow's coat long (by cold exposure, ideally - makes them fluffy), you can shape the hair to give them the appearance of better conformation.

That can mean the illusion of a straighter back (basically by giving them like an eraser haircut along the back), more width in whatever areas might be lacking, a more balanced physique, etc.

It's a whole thing and if you go to a livestock show you'll see people meticulously grooming their cows like this

Vegans should run wild with these images. No one wants to eat their cuddly teddy bear.