This stance is very strong laterally. It is a deep rooted stance which resembles the position one's legs are in when on horseback, thus the name "horse stance."
In this stance, as in the kokutsu dachi, the heels of both feet follow the same line. Both feet are turned out 90 degrees to the side, with the outside edges of the feet being straight. The weight is distributed evenly over both legs. The legs are pressed so that the knee is roughly in a position over the feet.
The hips are pressed forward and rotated upwards, and the back is held straight. The abdominal muscles are slightly tensed. The shoulders are aligned with the hips (turned to the side), and the head is held straight, focusing in the direction of travel.