The term "cow countries" refers to countries where cow farming is a prominent industry. The spelling of this term is straightforward when using the International Phonetic Alphabet (IPA). The word "cow" is represented by the phonetic symbol /kaʊ/ which is pronounced as "kow". This is followed by the plural marker "-s". Therefore, the correct spelling of this term is "cow countries". The term is often used in the context of agriculture and trade discussions, particularly in relation to beef exports.