I'm still trying to figure out eyes. A dog and a whale both have two eyes of wildly different sizes, and both butcher 2 eyes exactly. Same with lungs and hearts and kidneys etc.
The game breaks apart the animal into each type of body part, and figures out the size of each part. A standard dog has a size of 30000. It has two eye-type body parts, LEYE and REYE, each of which works out to a size of 16 when the overall body size of 30000 is broken down into individual body sizes. This is below the body part threshold of 185, so butchering a dog doesn't yield any eyes.
A cow, on the other hand, has a overall body size of 600000. When this is broken down into the individual body parts, the body parts LEYE and REYE each come out to a size of 316. This is above the threshold of 185, so each of these body parts adds to the final butcher total. Both of these body parts is composed of a single type of tissue, so each adds one unit of eye tissue to the final total.
A whale has a standard body size of 20000000. When broken down into the individual body parts, each of the parts LEYE and REYE have a size of 18148. This is above the threshold of 185, so each of these adds a single unit of eye tissue to the final butchering yield.
It is possible for a body part to yield more than one unit of tissue to the final total. This seems to happen when a body part reaches a size of somewhere around 35400, where two units of tissue will result, and one more added for each 17700 after that. So a whale has two kidneys, RKIDNEY and LKIDNEY, each of which has a size of 362976 for a standard-sized whale. Each of these yields 20 units of kidney tissue, so butchering a standard whale gets you 40 units of kidney. Still only two units of eyes, since even for whales the size of the eye is below 35400.
If a body part has more than one tissue type, the relative thickness of each tissue layer is used to determine how much of each tissue is present. For example, a whale's left flipper (L_FLIP) contributes 18 units of bone, 18 units of meat, 3 units of fat, and 1 unit of skin - although skin is always limited to yield one item per butchering action no matter what.
So as you can see, the amount of meat you get is non-linear with body size. For mid-sized animals like cows and dogs meat yield is more dependent on the number of body parts. It isn't till you get to large creatures like whales that butchering results starts to scale with body size, because of the huge difference between the minimum size to yield one item of meat and the amount required for additional units.