This is Borsa the Grey Spotted Highland Cow Squishmallow

The Squishmallows Plush Toy featuring Borsa the Spotted Cow is a 12” stuffed plush toy perfect for children who love cows and adorable plush animals. Made by the brand Squishmallows, this plush toy is soft and cuddly, making it ideal for playtime or as a cozy bedtime companion. With its cute design and high-quality construction, Borsa the Spotted Cow plush toy is sure to become a beloved addition to any child's collection of toys.