Each item of this nature appears to be a fullsized, roughly hewn statue of a horse, carved from some type of hard stone. A command word brings the steed to life, enabling it to carry a burden and even to attack as if it were a real horse of the appropriate kind.
A stone horse can carry 1,000 pounds tirelessly and never needs to rest or feed. Damage dealt to it can be repaired by first using a stone to flesh spell, thus causing the stone horse to become a normal horse that can be healed normally. When fully healed, it automatically reverts to its stone form. While in its stone form, it can be fed gems, healing 1 point of damage for each 50 gp worth of mineral it is given.
This item has the statistics of a heavy horse as well as having hardness 10.

Prerequisites: Craft Wondrous Item, flesh to stone, animate objects.
Cost to Create: 5,000 gp, 400 XP, 10 days.