The Steel Horned Helmet is a piece of heavy armor and part of the steel armor set found in The Elder Scrolls V: Skyrim. It is also available as a hornless variant with identical stats.
Unenchanted helmets will begin to appear throughout Skyrim at level 2 and enchanted variants can be found at level 3. These locations include:
Steel Armor requires a Smithing level of 20 and the Steel Smithing perk to create. It can be forged at a blacksmith's forge with the following components:
It can be upgraded with a steel ingot at a workbench and also benefits from the Steel Smithing perk, which doubles the improvement.