Yeah, my receiving lead tells me there are *can be* two per cow, but it depends how you cut the bovine...he said it's a porterhouse cut in half, essentially. He's a master butcher, used to cook in a lot of the best restaurants, all across the globe...never made it big and now does receiving/whse work. Anyhow, I trust him on it because I've seen him butcher a side of beef and the guy truly is mastered. Better than the dudes on youtube and whatnot. He said he'll cut and cook one for you however you like, but only if you pay for his, as well. Now I want steak, but I'm gonna eat Taco Bell instead.
Cheers!