You evidently found it at Country Living site. As a kid, I would have loved something like that set in a wooden box.
Easy to decorate. Surely there is somebody who would make you all of them. My Hungarian friend who passed away would have; he spent his retirement years keeping up his place and helping people he met on the internet, wonderful with his hands and improvising, fixing challenging things.
The only other thing is maybe you could call Country Living editors, point them to the web page, dated 2012, and see if you can find out who manufactured them. They don't seem to say anything about the box/set and don't show the actual cutters, don't want to speculate further and maybe I missed something.
Contact and other info about Country Living along bottom if you scroll down.
Will take a wild guess. Picked up the cutters separately, bought the box(es) at Michael's, Target, Hobby Lobby, google hobby store wooden box, do as they say about filling with excelsior, make cookies as instructed. If they stencilled the word FARM on the inside of toe box lid, they did a tip top job of it.
You could include the cutters with the cookies for a gift.
I’m sure I could find it if I tried real hard. But any horse would do.
It is a very cute gift.