Cow at 31.9S 62.4W (on top of a house)
Wink at 30.2S 52.1W (In Bree, inside a room with a cat out the front)
Horse at 22.3S 52.1W (at the place you buy horses from at level 35)
Squirrel at 21.6S 42.6W (on an island)
Sniken at 32.5S 43.5W (on a small hill)
Stick to the safety of the roads whenever possible. When you have to leave the roads, pull the camera as far away from your character as possible to see what's around you and stay away from all enemies, even if it makes you go the long way around.