ROUGHING IT — MAYBE NOT

Technically, it still qualifies as sleeping under the stars.

It's just that when today's cowpoke bunks-up on the range, there might be a memory foam mattress under his backside, a custom hardwood floor under his boots and a climate-controlled coach with fireplace and flat-screen televisions to provide stars in the form of Gene Autry, John Wayne or whomever the modern horseman plucks from his DVD collection.

At least if he can afford to drop $372,000 or so on a Luxury Liner horse trailer like the one on display at Cowboy Christmas.

"The good thing about the equine industry and horse people is, they aren't going to give up their love of horses," says Jerry Bunch, a manager for Sundowner, a coach company based in Coleman, Okla.

The company is one of about 400 Cowboy Christmas exhibitors camped out through Saturday in the Las Vegas Convention Center, hawking everything from pickups to chewing tobacco to fancy cowboy boots.

Cowboy Christmas is the official gift show of the National Finals Rodeo. It's in its 23rd year and can draw as many as 180,000 people during a 10-day run.

This year, organizers at Las Vegas Events expect to attract 130,000 to 150,000 cowboys, cowgirls and wannabe Westerners, a noticeable decline from recent attendance trends.

"It is no secret the economy is the way it is," says show manager Anne Aznarez of Las Vegas Events, a private, nonprofit partner of the Las Vegas Convention and Visitors Authority.

It might still be a secret to the 15 to 20 people who Bunch says dig deep for a luxury coach for themselves and their horses.

With some plush horse stalls in the rear, the 53-foot-long, 9-foot-high trailer has human accommodations that are nicer than most downtown Las Vegas hotel rooms.

The seating is "crocodile leather," the countertops are granite, and the appliances are stainless steel.

Climate, window shades and lighting can be controlled from panels in the bedroom or main living area. The bathroom has a full-size, granite shower stall, and there's a closet in the front of the rig with an electric valet for clothes like the conveyor at a dry-cleaning shop.

Bunch says Cowboy Christmas is one of the best venues to display the coach because it attracts thousands of horse people from around the globe, many of whom are of generous means.

Imagine rich people who like participating in horse events that are often at rustic or remote locations but like to escape the smells and surroundings of such events.

"It is for an upscale horse owner who wants to have a level of luxury he is accustomed to at these events at remote sites," Bunch says.

Of course, not everyone trots with the J.R. Ewing horse crowd.

That's probably why most exhibitors at Cowboy Christmas sell products more accessible to the hoi polloi.

There is furniture made from tree trunks, plenty of taxidermy decor, mobile model steers for roping practice and booth after booth of Western wear.

At the Old Gringo booth, Scott Downes showed off duds for the hipster buckaroos.

Old Gringo is a Mexican-made line of Western leather boots and jackets aimed at the edgy set.

Downes carries Old Gringo products at his Boot Star store at Sunset and La Cienega boulevards in West Hollywood and another in Fashion Show mall on the Strip. He sells more boots to Dwight Yoakam than to small-town yokels.

Downes says the recession is tough, but not backbreaking, for his trendy Western stores.

"Traditionally Western wear does better in tough times," says Downes, speculating that people gravitate to simple Americana during uncertain times. "This year it is extra tough, so it is affecting everybody."

Unlike most apparel sellers, Downes says he hasn't yet resorted to deep discounting.

But even at $300 or more, some highly stylized, hand-crafted, distressed leather boots or jackets might be more affordable than, say, a week at a dude ranch.

And some folks who are aware of the bad economy are still willing to shop a little.

Camille and Domonic Canto of Springville, Utah, told themselves they would cut back, but they probably will spend as much as usual.

Domonic Canto is a level four roper, several steps below the professionals at the rodeo. Camille Canto likes to use Cowboy Christmas to stock up on presents.

"We're spending about the same as last year," Domonic says with a nod to Camille.

"He keeps reminding me," Camille laughs.

Contact reporter Benjamin Spillman at bspillman@reviewjournal.com or 702-477-3861.