THIS IS THE SAME AS MC-129612, WHICH IS MARKED AS CANNOT REPRODUCE. I COME TO 1) SHOW YOU THE WAY TO REPRODUCE IT; 2) CLAIM THAT THE ISSUE ISN'T ON THE COW ITSELF BUT ITS HITBOX.
Make a terrian and spawn a cow like Screenshot 1.
Put the cow on fire using flint and steel.
Notice how the cow will rotate rapidly above a 1*1 block of water instead of going into the larger pond like Screenshot 2 & 3.
EDIT: For sheeps and pigs, they rotate for a round or two, and then sink into the water block below.
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Please update MC-129612 appropriately.

OK. I just thought you may mark this ticket as a clone of MC-129612, and forward-resolving the issue to it.