"Cows produce an amazing array of popular beef cuts with wildly varying properties, and only a few of them are actually suitable to become a high-quality steak. This is because the tenderness and flavor of a cut of beef is determined by how much or how little work that muscle does for the cow, with cuts that see a lot of movement being more tough and sinewy."
"Individual cuts of beef are cut from larger pieces called primals, which are sections of the cow that share similar characteristics. The short loin comes from the loin primal, which is located between the rib primal and the back end of the cow, which is called the round. The loin is usually split into two sub-primal sections: the short loin and the sirloin. The sirloin is the back of the loin closer to the hip bones, while the short loin is closer to the ribs."
The short loin is a subprimal of the loin located between the rib primal and the round near the center of the cow. Because its muscles do little work, the short loin produces the most tender cuts of beef. The short loin divides into tenderloin and strip sections: the tenderloin yields filet mignon, the strip becomes New York strip steaks. Porterhouse and t-bone steaks combine those two muscles in one cut. Cuts from muscles that perform more work are tougher and more sinewy, while cuts from relaxed muscles are tender and desirable for high-quality steaks.
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