The Legend of Zelda: Tears of the Kingdom's beautifully rewarding open world is a joy to explore, especially atop a friendly and loyal horse. The game allows players to bond with and style their favorite noble steed, as well as equip them with useful parts such as a towing harness. Players can find several beautiful and rare horses out in the wild, or they can lovingly import one from their Breath of the Wild save file.
Source:https://www.cbr.com/tears-of-the-kingdom-how-to-upgrade-your-horses-stats/