The liters per kg of beef number we often see around is not accurate. It doesn't take into account that most of the water cows need, they urinate it and it goes back into the water cycle.
But it could be, even taking account that they urinate most of what they need, they still need a lot more water per calories than other foods.
I don't eat beef because of the environmental impact, but I recently discovered that the impact of beef has been exaggerated.
It still has a big impact and I will keep not eating red meat, but I am more prudent with the numbers around beef I read in the news.