» Sun Jun 03, 2012 11:19 am
FIrst time I saw him was at his destination. That place is quite clearly where he is buried, going by a few items that can be found there.
There's another ghost that does something similar. At a ruin near Morthal, you can find a ghost that just walks up into the hills where you can find what is probably his body, too.
In other words, as far as I can tell, the headless horseman is just an elaborate way to lead you to some treasure.