The Kelpie, by Alan Lee. In Celtic folklore, the kelpie was a supernatural entity in the form of a horse which would lurk underwater with only its eyes showing, and attempt to lure people into its trap. They could be distinguished from 'normal' horses by their manes, which never stopped dripping.
Kelpie The horse's appearance is strong, powerful, and breathtaking. Its hide was supposed to be black (though in some stories it was white), and will appear to be a lost pony, but can be identified by its constantly dripping mane. Its skin is like that of a seal, smooth but is as cold as death when touched. Water horses are known to transform into beautiful women to lure men into their traps.
The púca (Irish for spirit/ghost) is primarily a creature of Irish folklore. Considered to be bringers both of good and bad fortune, they could either help or hinder rural and marine communities. The creatures were said to be shape changers which could take the appearance of black horses, goats and rabbits #folklore