well I still don't know if horse/steed armor stacks on the rider's armor
There are three options for players attacking riders and horses:
1. Attack the rider: This is basically the same as attacking any normal minifig.
2. Attack the horse: Attacker gets +1 attack bonus because of the horse's size. Rider will still be alive even if horse dies, and vice versa.
3. Attack both: If this happens the owner of the horse/rider combo that is being attacked gets to choose which of them take any successful hits.
So yeah, they can be counted as separate or as one thing, but you would still use the armor of whichever being gets hit.
also updated dino lengths:

I would say that:
Brachiosaurus and Triceratops: Structure Level 3, armor: 3d10
Trex and.... whatever that's called: structure level 2, armor 2d10
But really it's up to the user to decide structure level, size just determines how many weapons and devices it can activate in a turn, how many times it can be damaged before it's destroyed, and its maximum Structure Level. Here's the chart with examples:
Click to go to the page in the rule book.