The saddle is made up of a wood frame (saddle tree) with a moderately high pommel and cantle. The saddle tree is covered with tight fitting pieces of rawhide and the cinch, stirrups, crupper and breeching buckles and straps are attached to the frame. To protect the legs of the rider from rubbing against the buckles and straps and to make the saddle more comfortable, leather skirts are usually placed over the saddle tree and around the pommel and cantle. The leather skirts are often decorated with beautiful embossing of varied designs for which the Peruvian leather artisans have become well known.

With saddles that do not have skirts and referred to as work saddles, a leather pad (pellonera) is used as a seat cushion. The pellonera can also be used for added comfort over work saddles which have skirts. To give saddles a better appearance, the pommel and cantle are sometimes covered with fine leathers. In the more ornate saddles, rivets of nickel or silver are placed over the borders of the pommel and cantle and along the edges of the skirts. Under the saddle and over the blanket is placed a leather pad which is decorated with the same motifs as the saddle skirt. This pad is called the carona and beside enhancing the appearance of the saddle, it serves to protect the back of the horse from the weight of the riders as well as shields the saddle from the sweat of the horse.

To compliment the Peruvian show tack and as a sign of good taste and wealth, a pellon is sometimes used. The pellon is a type of tapestry used as a pad over the saddle and is described by Verne R. Albright in The Peruvian Paso and His Classic Equitation as being "composed of thousands of hand tied spit braids made from black dyed wool and inserted into a rug type backing. The underside is lined with fine kid leather and usually contains pockets." The pockets were used to keep valuable belongings in bygone times when horses were the principal way of transportation. The pellon itself could be used as bedding when the long journeys required the rider to dismount and rest.