Although it clearly looks like they are going away from us, the wall in the background poses an issue! The horse could be construed to be moving towards us(i.e coming, ) but clearly the girl has her back turned! Good puzzle waiting for others.
Coming for horse legs and neck. Going for the lady, her legs. As horse will go behind lady, it is going.
The third leg of the horse from the left seems to be bent enough that it likely is the hind leg. Which makes it look like they are coming towards us.
The horse is coming and the lady is facing the horse (showing back to us)! She is going to turn towards us.
Both going away from us. From her shoes, it looks clear to me she is going away. The horse is a good illusion. It must also be going as she is going away.