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Using your dominant or both dominant and non-dominant hands, fold your pointer, middle and ring finger into your palm while leaving your thumb and pinky extended. Bring your thumb/s up to your forehead and place just above your temple/s, making sure your palms are facing outward.
Leave your thumb on your forehead and twist your hand/s so the palm is facing down. Then rotate the hand/s back up to the starting position again, where the palms are facing forward. This movement is repeated twice and it resembles a cow's ears or horns.
This sign also can be signed with one hand, instead of both hands. You would use your dominant hand to form the sign with one hand.
Please see image below for more clarification.
