Design and construction of a plywood rocking horse toy. When we were commissioned for this project, the main task was to design it for toddlers who are starting to walk and need assistance. So we designed the toy, which can convert from a classic rocking horse to a walking device. It consists of layers which are proportionally shortened, in order to give a three-dimensional feel to the toy. These layers were made entirely by hand using birch plywood and solid beech timber, where necessary. All edges of the construction are properly machined to prevent any risk of injury. Leather details with laser engraving decorate the saddle and the child's name has been laser-cut onto the leg. In addition, it was constructed based on a detailed study, to guarantee safety (avoiding accidents in case of turning upside down). Finally, for the most effective result for this specific trait (both uses mentioned above) functions by inverting the bottom part, where the curved side allows it to be a rocking horse while the hollow side with the wheels we have added on it, turns it into a walker.