a few inches of sawdust, straw, and manure. But I don't think that's what you had in mind.
I suggest a few design ideas:
- Room divider or bed frame in a "stall motif"
- Wall hanging with some salvaged tack
- Wall clothing rack with horseshoes as hooks
- Tack box for dresser or coffee table
- Painting a faux-grained wood tones on the wall instead of paneling with wood. I'm thinking both saving of cost and reversibility when the mood changes or time to sell the house. You can buy graining tools that do a reasonable job simulating planks.