Cows cannot roll their eyes like us humans can because the muscles in their eyes are different than us humans eye muscles.
Cows have only four muscles in their eyes which means the cows can move their eyes up and down as well as left and right but not roll their eyes because cows like the muscle allowed to roll their eyes.
Human eyes contain six muscles which one of those muscles allows us humans to roll our eyes.
A cows eyeballs are usually a bit larger in size than humans and of a different shape.