Heterotrophs are organisms which depend upon another organism for food i.e. they cannot synthesize their own food. They depend upon other plants and organism for nutrition.
There are four types of nutrition holozoic, parasitic, symbiotic and saprophytic heterotrophic nutrition.
Animals like cows, goats, sheep and many more are dependent on plants for their nutrition; they cannot synthesize their own food, unlike plants. Plants can synthesize their own food in the presence of sunlight and water because of the presence of chlorophyll in them.
Cows only depend on plants for their food hence they are also known as herbivores.
Hence we can say as cows depend upon plants for their food, hence they are heterotrophs.