The T-bone, porterhouse, and New York steaks come from the short loin cut of a beef cow, and are prized for their tenderness ...

They're found near the rear end of the cow and are a great value. Sirloin cuts are often labeled by the bone they contain: Flat, round, wedge, or pin. Source: Williams-Sonoma SHORT LOIN ...

Both cuts are from an area at the back of the cow between the short loin and the round, but the top sirloin is much more tender (it sits right next to the tenderloin). Because it's the prime cut ...