This excerpt is taken from Sheikh Farooq Rafi Sahib's book Qurbani, Aqiqa, and Ashra Zil-Hijjah.
The sacrifice of horned animals is superior to that of hornless animals; the evidences are as follows:
① Sayyiduna Anas (may Allah be pleased with him) narrates:
أن النبى صلى الله عليه وسلم كان يضحي بكبشين أملحين أقرنين، ويضع رجله على صفحتهما ويذبحهما بيده
"Indeed, the Prophet Muhammad (peace be upon him) used to sacrifice two horned fat rams and would place his foot on their sides and slaughter them with his own hand."
Reference: Sahih Bukhari, Book of Sacrifices, Chapter: Placing the Foot on the Side of the Sacrifice: 5564. Sunan Nasai, Book of Sacrifices, Chapter: Saying the Name of Allah on the Sacrifice: 4421. Sunan Ibn Majah, Chapters of Sacrifices, Chapter: Sacrifices of the Messenger of Allah (peace be upon him): 3128
② Sayyiduna Abu Saeed Khudri (may Allah be pleased with him) narrates:
ضحى رسول الله صلى الله عليه وسلم بكبش أقرن فحيل
"The Messenger of Allah (peace be upon him) sacrificed a horned ram."
Reference: Hasan: Sunan Abi Dawood, Book of Sacrifices, Chapter: What is Recommended Regarding Sacrifices: 2792. Jami` at-Tirmidhi, Chapters of Sacrifices, Chapter: What is Recommended Regarding Sacrifices: 1496. Sunan Nasai, Book of Sacrifices, Chapter: The Recommended and the One with Broken Horns: 4395. Sunan Ibn Majah, Chapter: What is Recommended Regarding Sacrifices: 3128
Benefits:
① Scholars state that the sacrifice of an animal with horns is recommended, and one person can sacrifice multiple animals. Also, there is consensus among scholars that the sacrifice of an animal without horns is permissible.
Reference: Sharh An-Nawawi: 12/13
② Hafiz Ibn Hajar, may Allah have mercy on him, says: "The sacrifice of an animal with horns is recommended and superior to the sacrifice of an animal without horns; however, the sacrifice of an animal without horns is unanimously permissible."
Reference: Fath al-Bari: 15/10