Cutting Contrary to popular lore, footballs are not made of pigskin but rather from the hide of butchered cows. In the beginning steps of making a football, the entire side hide of a cow is used. Higher quality footballs are made from the rear hide of the cow hide, while lesser quality balls are made from the lower or belly area. A football shaped stencil, much like a cookie cutter, is placed upon the hide. A machine then presses upon the cutter and this cuts out a football shaped panel. This is repeated over and over until the entire hide has been used up making football panels.