Each rocking horse starts out as a series of blocks of wood glued and joined together.

The rough carving and shaping begins with gouges and carving discs. The wood is then smoothed over with sanding discs, working down through fine and finer grades. The stand is usually made from the same wood as the horse, with turned posts. Bow rockers are available on the smaller sizes. The horse is then sealed and varnished, or an oil and wax finish may be applied.