just about any Western state
"only steers and queers come from Texas private cowboy, and you don't much look like a steer to me so that kinda narrows it down" Full Metal Jacket 1987
The Steers and Queers line is used in both "An Officer and a Gentleman" and in "Full Metal Jacket."
In "Full Metal Jacket," Gunnery Sergeant Hartman uses the line on Private Cowboy, from Texas.
In "An Officer and a Gentleman," Gunnery Sergeant Foley first uses the line on a character, portrayed by David Keith, from Oklahoma. Then, at the end of the movie, Richard Gere passes by Sgt. Foley using the same line on a new recruit from Arizona.
All three states can be considered valid for the line.
Land of Steers and Queers
Only steers and queers come from texas
The only two things from Oklahoma are steers and queers, and I don't see any horns on you boy. (Officer and a Gentleman, An - 1982)