Если по примеру, как здесь, то - They are cows.
Но я бы лучше ответила по другой конструкции, так как корова будет третье лицо в английском. - It's a cows.
1) don't build, use
2) is having
3) drinks, is drinking
4) does she do, plays, watches
5) is raining, don't have
6) leaves
7) speaks, don't understand
8) is making, makes
9) wears
10) don't like
11) am wearing
12) is reading
13) am redecorating
14) is boiling
15) Are you enjoying, am enjoying, want
16) do you get, go, am going
17) are you putting, am going, are you coming, don't you mind
18) do you owe, owe, do you intend
19) do you belong, do you read
20) learns, doesn't seem
21) buy, win
22) do you like, am giving
23) promise, promise
24) do you always write
25) do you love, like, don't love
26) do you dream, dream, eat, have
27) is smelling, are you keeping
28) are always complaing
29) are using
30) says, does
31) do you know, falls
32) are you writing, writes, do you want
33) are having, wonder, are talking
34) do you believe, don't believe, do you read
35) is makibg, do you think, doesn't matter, is always making
36) is smoking, expect, are building, don't you put, does, doesn't seem
<span>Она умеет карабкаться как кот-
She can climb as a cat.
</span><span>Мы умеем прыгать как кошка-
We are able to jump as a cat.</span>
1. where do polar bears live?
2. ls polar bear the largest animal in the world?
3. how long do polar bears live for?
4. how do you think why a polar bear was chosen as a symbol of olimpic games in canada?
5. what do polar bears usually eat?
6. are polar bears dangerous?
7. why did wwf announced 2013 to be the year of the polar bear?
<span>После падения Римской империи, размещение рядовых путешественников стало </span><span><span>сферой деятельности</span> религиозных орденов.</span>