Horse mane and tail alembic hair. Another try with the new feature available in UE4.26, the alembic hair, The horse model and animation are from the Horse Animset of Malbers Animations (https://www.unrealengine.com/marketplace/en-US/product/horse-animset). I've modified the original the materials and textures, then I've substituted the mane and the tail of the model. I used xGen to create the new mane and tail.
For the hair material in UE4, I've created a material according to the very good tutorial by Nick Rutlinh (https://gumroad.com/thekesslereffect?recommended_by=library#EAGC). This add realism to the hair with respect to the other version of alembic hair, I've published in the past.