Humans are very self-centered creatures. Any information you will find about cow intelligence is probably biased by how much is the animal is willing to cooperate and respond to orders from humans or interact with humans in a way that is pleasing to them(see cats).
I have not had much interaction with cows in my life to judge their intelligence from a first hand perspective. I personally like dogs, I think we all agree they take the cake.
I do have a very interesting article about horse intelligence here:
The horse was able to judge human response like in a poker game and make decisions based on the slightest nuances in body language and facial expressions and answer math questions based on that even though the horse evidently did not understand math. The only other animal that has proven such insight under stressful situations is a dog. That is why when a dog is trained to find drugs in luggage, none of the people allowed in the room know in which suitcase the drugs are. If we are in the subject of dog intelligence and abillities, did you know dogs can detect cancer by smell with nearly 99% accuracy?
So I think horses are exceptional creatures in their ability to figure out human emotions and they must have very high Emotional Quotient. I hope that helps.