Horseshoe (1/50): Above the dumpster in the parking lot behind the south-most building.
Horseshoe (2/50): Next to the turret on the west side of the church. To get up there, do a running jump to grab on to the section of roof to the left of the turret.
Horseshoe (3/50): Behind the east-most house on the lot.
Horseshoe (4/50): Between the two houses in the middle of the lot.
Horseshoe (5/50): On the support column beneath the bridge.
Horseshoe (6/50): At the east end of the chapel’s roof. The roof is slanted, so you can just sprint up to reach it.
Horseshoe (7/50): In front of the bay door at the east end of the south-most building on the lot.
Horseshoe (8/50): On the south side of the small, rectangular building northwest of #7. (The horseshoe does not appear in the image below, but it’s there).
Horseshoe (9/50): In the middle of the college grounds.
Horseshoe (10/50): Above the shrubbery at the north end of the building.
Horseshoe (11/50): Along the west side of the south-most building on the lot.
Horseshoe (12/50): Between the posts of the “Welcome to Las Venturas” sign.
Horseshoe (13/50): In one of the house doorways.
Horseshoe (14/50): In the window box at the north end of the building. To get up to it, perform a running jump to grab on to the low shingles on the north side of the building.
Horseshoe (15/50): Floating above the north end of the pool.
Horseshoe (16/50): In the bottom-right tennis court, behind the door. (The horseshoe does not appear in the image below, but it’s there).
Horseshoe (17/50): In the narrow space between the two warehouses.
Horseshoe (18/50): In the upper corner on the east side of the building.
Horseshoe (19/50): In the pool at the north end of the hotel. (If you collect the oyster there too, be sure to make note of it).
Horseshoe (20/50): This one is underground. It can be reached by traveling down the train tunnel a short distance north of where the horseshoe appears to be underground (the tunnel mouth is at the end of the red route). Watch out for trains!
Horseshoe (21/50): Up on the platform on the east side of the large white building. Climb up onto the power box, and then leap over to the platform and grab hold of it.
Horseshoe (22/50): In front of the large “Casino” sign. It might not be possible to get this one on foot, so use a Jetpack from the Verdant Meadows airstrip.
Horseshoe (23/50): Up on the awning, behind the steak house sign. CJ can jump high enough to reach the awning from the sidewalk.
Horseshoe (24/50): On the walkway above the “Zip” clothes store entrance. A jetpack from the Verdant Meadows airstrip is most likely needed.
Horseshoe (25/50): Up on the large “Victim” billboard. You’ll need a jetpack from the Verdant Meadows airstrip to collect this one.
Horseshoe (26/50): Up on the space above the large, buyable casino. You can get to it on foot if you climb up the stone wall along the north side of the casino, use it to get up onto the building, and then make your way over to the horseshoe at the other end.
Horseshoe (27/50): Tucked away in the northwest corner on the third level of the parking garage.
Horseshoe (28/50): On top of the large, black pyramid; it’s slanted enough to allow you to sprint up it.
Horseshoe (29/50): On the east side of the row of columns surrounding the large, blue pyramid. There is probably a way to get to this one on foot, but it would be much easier to simply use a jetpack from the Verdant Meadows airstrip, because that way you won’t have to worry about falling off the narrow path.
Horseshoe (30/50): On one of the balconies along the south side of the red building. To reach the horseshoe, first climb up the stairs along the south side of the mustard-colored building, then up the stairs against the red building and drop down from there onto the balcony.
Horseshoe (31/50): Atop one of the turrets along the north side of the castle. You’ll need a jetpack from the Verdant Meadows airstrip to reach it.
Horseshoe (32/50): Between the two turrets on the tall “Come-a-Lot” sign. You’ll need a jetpack from the Verdant Meadows airstrip to reach it.
Horseshoe (33/50): In the corner of the Four Dragon Casino’s second floor. You’ll need a jetpack from the Verdant Meadows airstrip to reach it.
Horseshoe (34/50): In the southwest corner of the airport terminal building.
Horseshoe (35/50): A short distance west of the stack of cargo containers next to the two hangars.
Horseshoe (36/50): On the skull island just north of the bridge to the hotel.
Horseshoe (37/50): On the waterfall island in front of the hotel.
Horseshoe (38/50): In the narrow passage between the parking garage and the convenience store.
Horseshoe (39/50): Along the motel’s third-floor walkway. You can get up their using the small glass booth in the northeast corner of the lot.
Horseshoe (40/50): Along the east side of the west-most building on the lot.
Horseshoe (41/50): On top of the souvenir shop. You most likely need a jetpack from the Verdant Meadows airstrip to reach this one.
Horseshoe (42/50): In the empty, fenced-in space attached to the souvenir shop.
Horseshoe (43/50): On the highest point of the large building with the parking garage attached to it. You’ll definitely need a jetpack or aircraft to reach it.
Horseshoe (44/50): Behind the wall that attaches the gas station to the car wash behind it.
Horseshoe (45/50): At the east end of the row of storage lockers.
Horseshoe (46/50): On top of the south-most building on the lot. CJ can reach the roof by jumping from the cobblestone walkway.
Horseshoe (47/50): Along the awning that surrounds the small casino. To reach the horseshoe, stand on the hedges west of the red-roofed steakhouse, jump from there onto the steakhouse, and then make your way over to the casino’s awning where the shoe is located.
Horseshoe (48/50): At the west end of the stack of cargo containers. You’ll need a jetpack from the Verdant Meadows airstrip to reach it.
Horseshoe (49/50): On the wall attached to the baby-blue colored restaurant. This one is difficult to get to without a Jetpack; you’ll have to jump onto the restaurant roof from the highway, and then try to walk over—or jump into—to the shoe without falling.
Horseshoe (50/50): In the dirt area west of the north end of the airstrip.