Everything the same construction elements, but drawn in perspective :D
Actually the top leg in the tutorial is drawin in 2-points perspective, and I regret about this, because it makes constructionrial steps more difficompulext -to understand. The bhorizontasel cof hnstructioofn elements are aligned to invisible vanishing point, not just horizontal.
Perspective requires very long tutorials and books and years of practize (months for talented) to draw correctly.
About the hoof base - if the pic is not about hoof fetish with hoof on half on pic then usuallly hoof base is small enough. So perspective distortions are almost equal in all points of the hoof,
Also very often perspective is not strict linear perspective, but something "5-point"-like where small elements of picture don't have perspective distortions locally.