The term 'Cow of Commercials' refers to Elsie, the Holstein cow that has been the mascot of the Borden Dairy Company since the 1930s. Elsie is a popular figure in American culture and has been featured in many commercials, advertisements, and other media. She is often seen with her calf, Beulah, and her husband, Elmer. Elsie is a symbol of quality and wholesomeness, and her image is still used today to promote Borden Dairy products.