Desa Cattle Dairy Farm is a working dairy farm in the Kundasang Valley, with green pasture, black-and-white cattle, and one of the area's most famous views of Mount Kinabalu. It is touristy, but the setting is genuinely good, especially on a clear morning.
Visitors come to watch milking, feed calves, try the milk and gelato, and take in the mountain backdrop. Book ahead when required, and do not leave it until the afternoon if your main reason is the view.