A girl/lady with overweight legs. Irish slang alluding to the fact that Mullingar in County Westmeath is noted for is good beef (a heifer is a cow who has not had a calf yet).
Male 1: Who did Mike go home with last night?
Male 2: I didn't recognise her, but i'll tell ya, she had beef to the heels, like a Mullingar heifer.
Male 2: I didn't recognise her, but i'll tell ya, she had beef to the heels, like a Mullingar heifer.
by Oh-Jay March 22, 2016