The Cows place themselves in a open area looking for opponents. When the opponents appear the Cows get shot without knowing from where or by who. 
     

The Cows group up in large numbers, aim for the most dangerous part of the map and die while mooing loudly.

 

Since the Cow tactics are very subtile we dont need very many. BUT the Cows failure research team (Engel) is always working on new tactics. There are rumors around that the last cunning plan by the Cows is to copy a good teams (working) strategy.