The size of it's horns makes it a young animal, and it doesn't have a very masculine face, so I say heifer. Could be a steer, they don't develop a masculine face either. If you wait to long to castrate a bull, and the calf has a masculine face, it will cost you money at the sales barn. The buyer will look at the critter, and say "proud cut," and will look or check no further. In that case you loose several cents a pound on the animal. There are breeds of cattle that don't have horns, angus is one, that none of that breed have horns. Could be the artist intended for the statue to be a young bull, but he didn't do a very good job.