Chaseh:To continue that logic to the absurd level then, to kill a whale, or maybe to kill a person, is no worse than stepping on an ant?
Well, by definition, when you terminate an ant's life, you kill it.
Whether it make you feel more or less guilty than killing a cow, that's your decision. As I said, killing is killing, you can try to justify it that it does not matter, that it matter less or more, but the act of doing it, is the same, whether the animal is big or small, intelligent or stupid. Some people have strong feeling about eating horses. Some people don't. Is one of them wrong and the other right?
Is killing a whale for food better or worse off than killing other more stupid animal for sports?
Some people refuse to eat any animal for thinking that killing is wrong! Is that person morally superior than people who eat meat?
You can make this argument as absurd as you want and take it to any extreme that you wish but in the end, you will have to live with the decision and the standard that you want to set for yourself.
For me, if all else being equal, I think that killing a cow is no worse nor better than killing a whale. However in reality it is not the same because whale is being killed for use among other things, in cosmetic industry. I am not aware of any real vital industry that whale is needed in order for us to survive so their death seems even more wasteful.