selectedstump
Ovis are quite rare in the wilds but they worth taming due to their exceptional Mutton meats and their cute appearance. Taming them requires Vegetable Cake and I recommend to tame a decent or high level one as it scales the amount of mutton you can get. If you're lucky enough to find and tame pair of them, make a farm and breed them.
However, if you're going to harvest your Sheep, be sure to disable PVE mode in the general settings before harvesting bulks of mutton with pick or chainsaw.