Are calf and calves the same?

No, "calf" and "calves" are not the same. They are different forms of the same word, but used in different contexts:

* Calf is the singular form, referring to one young bovine.

* Calves is the plural form, referring to more than one young bovine.

Think of it like this:

* One calf is playing in the field.

* Several calves are running around the farm.