To mark the late Queen’s birthday on April 21, however, Stevenson will unveil a miniature Emma, the Fell pony she rode until her death aged 96 in 2022.
The rocking horse will be sold with a contribution going to the Fell Pony Society, of which the late Queen was, and the King now is, patron.
During the late Queen’s funeral, Emma, who was bred in Yorkshire and whose full name is Carltonlima Emma, stood at the procession between flowers with the Queen’s scarf draped over her back.
It was while watching the funeral procession that the brothers had the idea to commemorate her in a unique way.
Speaking at the Cheltenham Festival, Stevenson told The Telegraph: “That was the moment I broke down in tears. It was one of the most significant moments that people remember from that funeral.
“To see the horse tacked up with the Queen’s Hermès scarf draped over the saddle was just delightful. It was at that point that I thought: ‘I must do a rocking Emma’ to commemorate Her Majesty’s memory.
“I am very excited to be making Emma. It’s keeping the Queen’s memory alive for us. She’s a special little horse.”
The horses he has previously made for Elizabeth II include Tinkerbell, rumoured to be her favourite pony and the horse she would ride around Windsor, and Churchill’s Charger, which was crafted to mark the Diamond Jubilee.
The late Queen kept the rocking horses and distributed them among the family when they were “at the right age”, Stevenson said.
The recreation of Emma will be made from bog oak, a rare type of tree that had been buried under Norfolk for 8000 years, Stevenson said.
A keen rider, the late Queen was a lover of the rare Fell pony breed and had bred her own since 1952.
Her first pony, a Shetland called Peggy, was given to her by her grandfather, King George V.
The Queen later became knowledgeable as a rider, owner and breeder of horses and regularly attended races including Royal Ascot.
Stevenson said she appreciated that the company’s rocking horses were mounted on a coach spring, remarking that it “had a lovely long stride”.
He said: “I knew that she liked rocking horses and she grew up with rocking horses. The first one we did was a classic dapple-grey with a side saddle and she was very pleased with that.
“She came to see me the next morning and she had shown the horse off to her luncheon guests.
“She told me years later that she knew that he was mounted on a coach spring, which is very unusual and hadn’t been done for 100 years.
“She said to me, ‘Hasn’t he got a lovely long stride?’ She knew her horses wonderfully. Talking to the Queen about her horses and the breeding was just extraordinary.”
As the late Queen’s birthday looms nearer, a number of companies are planning items to commemorate the anniversary.
Steiff, a teddy bear company from Germany, has created a limited-edition bear inspired by the late monarch complete with her trademark lime green outfit, handbag and brooch.
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