There are many reasons why horses might need shoes. There’s pretty much only one reason why cows don’t.
Why Don't Wild Horses Need Their Hooves Trimmed? - KAKE
Why Do Horses Need Shoes (But Cows Don't)?
AN4303 15PCS 1:43 Farm Animals Horses and Cows O Scale
To Shoe or Not to Shoe?
Why do Horses Need Shoes but Not Wild Horses and Cows?
Visiting the Gentle Barn (Santa Clarita, California)
Nylon Livestock Cattle Halters Adjustable Chin and
Replacing a horseshoe : r/oddlysatisfying
If the Shoes Fit: Why (Good) Horseshoes Don't Hurt Horses - Horse
Country Ayre Farms, LLC
Farrier supplies and tools for the part-time 'shoer' - Progressive