Horsetails (Equisetum) are pteridophytes belonging to the class Polypodiopsida. They are mostly found in damp and shady areas.
Heterosporous plants produce two kinds of spores- microspores and megaspores. Microspores and megaspores give rise to male and female gametophytes respectively.
Horsetails are homosporous. They produce only one kind of spore that develops into a bisexual gametophyte.
The bisexual gametophyte produces both male and female gametes.