A Cow

There is no difference.. you can make that cow using the same techniques we used earlier
But the thing I wanted to highlight here is the spots on the cow’s body. I made them using the Path > Division command
First, I made the desired shape using the pen tool and then select both the shape and the body and Path > Division

The command splits the first shape by the second shape and creates a new shape.. then I applied a different color to the new one

 

Update

Screencast for this tutorial – as requested by: ekograham