Have children create a horse craft with clothespin legs. On white construction paper, draw the outline of the profile of a horse body -- sans legs -- for each child in your class. Distribute the outlines and have children use crayons to color them brown. Instruct children to glue a googly eye on the horse and to cut pieces of brown yarn and glue them to the horse as a mane and a tail. Give each child two clothespins and have him color the pins with brown marker. Attach a pin to the front and back of the horse outline for legs and you'll have a horse craft that can stand up on its own.
Turn brown paper bags into cowboy vests. Cut a slit down the center of one side of a brown paper bag and cut a hole in the bottom of the bag for a neck hole. Cut a hole in each side of the bag to create holes for the arms. Have children use scissors to cut fringes in the bottom of the paper bag and then use crayons, markers, stickers, stamps and any other craft material they'd like to decorate their vests. When the craft is complete, they can put on their vests and pretend they are cowboys at a rodeo.
Children can make horse puppets from craft sticks and card stock. On card stock, have children draw their own version of the profile of a horse's body and cut it out; alternatively, you could provide them with a template and have them trace it and cut it out. Instruct them to decorate their horses with crayons and have them glue on pieces of yarn as manes and tails. When they are finished decorating their horses, have them glue animals to the end of a craft stick.
Children can fashion bandanas from fabric and fabric paint. Cut out a triangular piece of fabric for each child. Fill bowls with different colors of fabric paint and set out western-themed stamps, including cacti, horses and lassos, perhaps. Instruct children to dip the stamps into the paint and then press the stamps onto the fabric. Once the paint dries, tie the bandanas around children's necks; they'll make an attractive accessory to the paper bag cowboy vests.