Arms (Make two)
Row 1: Make a 6sc ring with yarn C.
Row 2: 6inc. 12 pts
Row 3: [1sc, 1inc] 6 times. 18 pts
Row 4: [2sc, 1inc] 6 times. 24 pts
Row 5: [3sc, 1inc] 6 times. 30 pts
Row 6: 30sc on the back yarn.
Row 7: 30sc.
Row 8: [3sc, 1dec] 6 times. 24 pts
Change to yarn A.
Row 9: 24sc.
From this round, stamens A and B begin to alternate to form spots. If you wish, you can omit the changes so that the arms are of a single color.
Row 14: B 2sc, A 22sc.
Row 15: B 4sc, A 20sc.
Row 16: B 4sc, A 20sc.
Row 17: A 2sc, B 2sc, A 20sc.
Row 18: A 3sc, B 1sc, A 20sc.
Row 19: 24sc.
Row 20: A 4sc, B 3sc, A 17sc.
Row 21: A 4sc, B 3sc, A 17sc.
Row 22: A 3sc, B 6sc, A 15sc.
Row 23: A 3sc, B 9sc, A 12sc.
Row 24: A 3sc, B 10sc, A 11sc.
Row 25: A 2sc, B 12sc, A 10sc.
Row 26: A 2sc, B 12sc, A 10sc.
Fill, cast off with 1sl-st leaving a long strand to join the body.
Head
Row 1: Make a 6sc ring with yarn A.
Row 2: 6inc. 12 pts
Row 3: [1sc, 1inc] 6 times. 18 pts
Row 4: [2sc, 1inc] 6 times. 24 pts
Row 5: [3sc, 1inc] 6 times. 30 pts
From this round, stamens A and B begin to alternate to form spots. If you wish, you can omit the changes so that the head is of a single color.
Row 6: B 3sc, A 9sc, B 3sc, A 14sc, B 1sc.
Row 7: B 4sc, A 8sc, B 4sc, A 12sc, B 2sc.
Row 8: B 5sc, A 6sc, B 7sc, A 10sc, B 2sc.
Row 9: B 6sc, A 5sc, B 8sc, A 9sc, B 2sc.
Row 10: B 6sc, A 5sc, B 8sc, A 9sc, B 2sc.
Body
Follow the same pattern as the head for the body, adjusting as needed for the size of the horse.
Continue with the rest of the body parts and assembly, and add any final touches like the saddle or extra buttons as desired.
Good luck and happy crocheting!