From the Super Mario Wiki
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Moo Moos are a species of animal in the Mario franchise, usually appearing with different roles depending on the game they are in. They are based on real life cows. They frequently appear in the Mario Kart series in various farms. In a majority of their appearances, Moo Moos make realistic cow noises.
Mario Kart series
Mario Kart 64
Mario Kart: Double Dash!!
Mario Kart DS
Moo Moos once again appear in the background of the retro track Moo Moo Farm.
Mario Kart Wii
Mario Kart Wii returns Moo Moos to the series and this time, they serve as obstacles in the course Moo Moo Meadows. A truck in the Moonview Highway course also has a picture of a Moo Moo printed on it with the text "Moo Moo Dairy".
Mario Kart 7
Mario Kart 8 / Mario Kart 8 Deluxe
Moo Moos return in Mario Kart 8 and Mario Kart 8 Deluxe with the return of the Moo Moo Meadows track, this time with Moo Moos of other colors, such as solid black or brown. Also, in Toad Harbor and the return of Toad's Turnpike there are advertising trucks and signs with Moo Moos on them. In this game, Moo Moos appear in four different colors; white with blue spots, white with brown spots, black, or brown.
Mario & Sonic at the London 2012 Olympic Games
Mario Party: Island Tour
Yoshi's Woolly World / Poochy & Yoshi's Woolly World
Nintendo Badge Arcade
Moo Moos appear as badges in Nintendo Badge Arcade that the player may collect and decorate their Nintendo 3DS HOME Menu with. They are a part of the Mario Kart 8 set of badges.