My parents have roughly 180 cows that calve out every year, starting in about the end of March. Every year during Memorial Day weekend at the end of May, we give all the calves their shots and band all the "bulls" turning them into steers. We use a chute that will tip on its side, and the bars will open up so we can get in there to band them (safe for us, and safe for the calf). They are in the chute for a minute or two, and then they are off back to mamma.
Different anatomy! Different procedure. You don't CUT OPEN anything when you turn a bull calf into a steer. And you do it when they are much younger. You can actually rubber a bull calf the day it is born. You actually don't want to wait too long (months-wise) because the testicles are too large to fit the rubber around and you risk complications. Again, totally different than a horse.