Leather

Leather is an item primarily obtained by killing cows. It can be used to craft leather armor, the lowest tier.

Cows
Cows drop up to 2 pieces of leather upon death.

Horses
Horses drop up to 2 pieces of leather upon death.

Fishing
Leather can be obtained as a "junk" item from fishing.

Issues
Leder Cuero Cuir Bőr 가죽 Leer Skóra pt-br:Couro Кожа 皮革