Kirin Horn is an item that can be bought from NPC merchant Ensemble. It takes up the Mask slot when equipped by the player.
It can be enchanted into an Imbued Kirin Horn at the Dig Site Dungeon's fire goblet/cup enabling unicorns to cast 3 new fire magic abilities using Fire Materia which can be found in Dig Site's lava zone near the talking chest Alabaster. https://youtu.be/VMPk1StqBjA?t=746
This along with the Chicken Costume are a few of the cosmetic items that have a practical usecase.
Frozen Essence Drops can be converted by a Unicorn into Fire Materia.
A non-talking smaller chest will give 25x Fire Materia in a secret room in the lava zone you have to jump on some pillars to go down a narrow tunnel to reach behind a lava fall.
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Full kirin costume worn pony-player