Waist and abdomen. According to the inquiry, Sina Education shows that. Beef refers to the meat obtained from cattle and is one of the common meats. One ear of beef is 2 Jin, and one ear of beef is the waist and abdomen. Cow ears are suitable for stewing because they contain a lot of sugar and water, especially inorganic salts and carotene. So the ears of beef are the waist and abdomen of cattle.