Answer:
Cows sleep lying with their front feet folded under and their back legs tucked under them, but so that either the left or right hip is resting on the ground (which ever side they prefer to lay on). They will either sleep with their head on the ground pointing towards their rear, or stretch out on their sides and sleep with their feet splayed out. Cows doze on their feet as they are chewing their cud, but they never sleep on their feet as their legs cannot lock like horses' do; plus their legs take a lot of weight, which makes it a very good excuse to lay down to rest for a while.