In pairs, one improviser mimes giving an object to the other.
The second improviser thanks them and names the object “Thanks for this tiny horse”. It doesn’t need to be the same as what the original improviser thought it was.
They swap so the other improviser gives a gift and the exercise is repeated.
Now add a third beat; one mimes a gift, the other thanks and names it, then the giver adds information such as “I knew you’d like a tiny horse because you like horse riding but you’re scared of falling a long way to the ground”.