The strip down of the rocking horse was relatively easy, but removal of the upholstery tacks used resulted in a bit of damage to the area as the pulled out. Also damage as shown in the photo below was quite deep.
The tail was a problem as it was held in place with copious amounts of glue. I ended up cutting it of flush with the body of the horse then drilling and filing to remove the glued in plug. In doing so I did end up with some falling inside the body of the horse which I was unable to remove.

There was quite thick layer of what I presume is gesso (made from a combination of paint pigment, chalk and binder) which was commonly used on rocking horses to help get the final shape and to act as a primer over the wood. I was advised to not worry about sanding the horse right back and applying gesso – instead I was advised to lightly sand it and use filler to even up the surface.
I did this, adding filler, sanding and repeating a number of times until I was happy with the overall shape.
Then (once again based on advice) I applied 2 coats of Zinsser B-I-N which is an all purpose sealer that helps guarantee paint adhesion no matter what the underlying material is.
And then I applied 2 coats of undercoat on top of this. The horse was now ready for finish painting.

Hola! I’ve been reading your weblog for a while now and finally got the courage to go ahead and give you a shout out from Atascocita Texas! Just wanted to mention keep up the great job!
Thanks – it’s always pleasing to hear that someone likes my ramblings.