STEP 1This first step involves separating the head from the neck area. Merely thin the neck area below the head. As soon as you shape one side move directly to the opposite side and repeat the shaping there.
The second step is to shape the the head. Use the thickness of the neck to determine how thin to make the head.
The third step is shaping and narrowing the front legs.
In step 4 narrow and shape the horses back. When shaping the opposite side, be sure to round the horses back.
Step 5 is rounding the horses belly.
Step 6 is separating the bobbed tail from the horses body. Thin and round the bobbed tail.
Step 7 involves shaping / thinning the horses rear legs.
These steps have roughed in the horse. Next we'll add some detail. There are several levels of detail that can be added.