If you're talking about creating them on your sponsor account, shoes cost more. You have to buy the Iron or Titanium (pretty expensive) and then make the shoe deed, then spend another hundred to make it useable.
For tack, all you need is a bit of leather, a bit of cloth, a bit of iron, and you don't have to pay extra to make it useable.

However making tack wastes a lot more material than shoeing.