This event is really two parts coming together to accomplish one feat.  The first contestant is called the header and the second is called the heeler.  The headers job is to charge out of the box on horseback, without getting a ten second penalty for breaking the barrier, chase down the steer and rope him around his protected horns, neck, or a combination of one horn and the neck.  He then turns the steer to the left so that the heeler can rope the steer's hind feet.  

The heeler must wait until the header has turned the steer or they will be disqualified.  If the heeler only catches one back leg there is a five second penalty.  The clock stops when the contestant's horses are facing each other with the rope "dallyed" around the saddle horn.