From the Super Mario Wiki
Goats are present in Mario Kart 7, occupying the road in the course Daisy Hills. They serve as obstacles for the racers, much like the cows from Moo Moo Meadows. Goats move slowly on their chubby legs, and have short tails on their back. They can be often heard bleating whenever the racers pass by them.
A different looking species of goats can be seen feeding on grass in the level Windmill Hills from Donkey Kong Country: Tropical Freeze, and the Kongs cannot interact with them. These have thick, beige-colored hair and purple skin, with indigo hooves under their very small legs.