You can't make them. They can only be found in chests in dungeons.
If you have the Mo' Creatures mod, then it's leather across the top, two iron ingots in the bottom corners, and one ingot in the middle.
If you have the Animal Bikes mod, you have to put 9 pieces of leather in a crafting table take the new leather, and make a helmet out of the new leather.
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Three leather
I had that problem once but the thing is you can't make one you have to a dudgeon and loot a saddle.
You cannot make saddles in minecraft but hopefully you will in a later update, the only way you can get and use a saddle is if you find a dungeon with a chest.
Sorry, you can't, unless you make use of a mod.
no