The Flank Steak is a rare cut taken from the lower abdomen of the cow. One steer produces only two of these desirable cuts. It is often confused with the Skirt Steak, which is taken from the Plate of a cow. The Flank Steak is the leaner of the two. It is a versatile, thin, flavorful steak, best when sliced against the grain for steak salads, fajitas, and tacos. It should be cooked medium-rare and marinated to ensure the most flavor and tenderness.