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Best creatures to skin?

#1
Hi, got my forensic eval up a bit, finding some odd things about leather returns from skinning.
1. It's not based on the type of monster in any categorical fashion. Undead, etc. give you leather and ribs just like goats do.
2. It's not based on monster level or whatever. Walruses give you way more leather than monsters tougher than walruses.

What is it based on? What are the best monsters to skin for leather and special food like sausages or steaks?
 
#3
Special foods are random rare drops when skinning any creature with raw chickens being available only on bird creatures (birds, harpies, etc)