Once you have your outline finished, take your magic wand and select the inside of the horse, You'll also need to hold your shift key down and select the back ear, and right above the eye.
Once you have these selected with your magic wand, click on you flood  fill can and flood fill it with #C0976F or a color of your choice.
Go to Selections and click on Float, Now Effects, 3D Effects , Cut out and apply these settings.... Vertical & Horizontal = 0 , Opacity = 100, Blur 33.9, Shadow color Black, and click ok.
Take your magic wand again this time click on the hair, and flood fill with #FFFFC0    or a color of you choice.
Selections, Float, Effects , 3D Effects, cutout, and change your blur to 11.9.
Now fill the eye in with a color I used a med blue #4040FF.
If you want to add a name this is the time to do it, other wise your all finished, just crop your image to get rid of the extra space around your image and save.

Hope you injoyed my tut.
Brenda