. . . that a “Heifer” is a cow (female) that hasn’t had a calf yet.

 . . . that a “Cow” is a female fully grown that has had calves.

. . . that a “Bull” is a male that is not castrated and will “assist” the heifers in producing calves.

. . . that a “Steer” is a male that HAS been castrated and will NOT be “assisting” any heifers.