Before crossing the Woesong Bridge to leave the town of Midcopse, jump over the fence to enter a grass pasture with some cows. Kill all the cows at that location. Consider using fire magic instead of your sword to not have to chase them. Then, meditate for over two hours where you killed them by pausing game play, selecting "Meditation", and advancing the time by two hours. This will force the cows to respawn. Kill the cows again and repeat the process to accumulate a large amount of cow hides, as well as meat for healing. When satisfied, find the merchant near the road next to the cow pasture. Talk to the merchant, then select the "Other" tab from his shop's inventory to find the "Cow Hide" option to sell all of your hides to him. Repeat the process as many times as desired.