OPINION: Could beef cows play an increasingly important role in improving profitability and resilience on hill country farms? Hill country farms - steep, harder-to-manage land - have traditionally relied heavily on sheep, but that balance is changing. Beef cow numbers are starting to recover across the country. For many of these farmers, cattle are an appealing option because they can simplify operations without reducing overall returns. Good news too for dairy farmers selling young stock to be raised for beef.