Here is the result I'd like to test/play with (don't look at the highlighted squares, they are of no meaning):

It comes to adding the 4 squares boxed in red to their current possibilities of moving :

as if :
(1) rotating backwards and moving to A would cost 6 x 2 = 12 AP
(2) rotating backwards and moving to B would cost 4 x 2 = 8 AP
(3) rotating backwards and moving to C would cost 8 + 8 = 16 AP
(or as if horse could move backwards as a light unit that would have only 8 AP.)

PS :
(1) ability to fall back as in current game would remain unchanged.
(2) moving to A, B or C does mean rotating backwards as light units do, not falling back without changing orientation.