Limited by my free time and available materials, I wanted to simplify it maximally and that's why I was thrilled when I saw this amazing idea as another great way to use pool noodles.
We folded the noodle, tied it with a wrapping strip (it should represent the reins). The eyes were drawn with a ballpoint pen, while the mane and the tail were made from the wrapping paper scraps.
It was really a quick craft, and I don't need to tell you how thrilled she was, she even went to bed at night, hugging her "horse" saying "this is my friend."