What are Belly, Shoulder and Side?

The location and cut of leather that comes from cowhide makes a big difference, especially with split leather (the internal side of the hide). Side split is the most durable and best quality but also the most expensive, it comes from the back of cow. Shoulder split is also quite durable but slightly more economica, it comes from the shoulder of cow. Belly split is the most economical and least durable cut, it is cutted from the belly of cow.