calf (n.1)
"young cow," Old English cealf (Anglian cælf) "young cow," from Proto-Germanic *kalbam (cognates: Middle Dutch calf, Old Norse kalfr, German Kalb, Gothic kalbo), perhaps from PIE *gelb(h)-, from root *gel- "to swell," hence, "womb, fetus, young of an animal." Elliptical sense of "leather made from the skin of a calf" is from 1727. Used of icebergs that break off from glaciers from 1818.
calf (n.2)
fleshy part of the lower leg, early 14c., from Old Norse kalfi, source unknown; possibly from the same Germanic root as calf (n.1).