A Nod Is As Good As a Wink... to a Blind Horse was created in
1971-03.
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It's not an idiom, it's a saying. If the horse is blind, it
can't see either the nod or the wink, so they'd mean the same thing
to the horse. You nod when you're agreeing and you wink when you're
sneaking around with something.
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A nod is as good as a wink to a blind horse.
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i think this is an amalgamation of 'a winks as good as a nod to
a blind man', and, a word is enough to the wise (and a few other
variations). hope this helps.