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Bonuses of the same type don't stack. I assume the lucky horseshoe gives a luck bonus (I can't find it to make sure). The halflings ability is not a luck bonus, but a racial bonus.
As they are different types, they do in fact stack.
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Ah, the racial bonus is only 'called' Halfling Luck.
The Lucky Horseshoe is from Occult Adventures.
LUCKY HORSESHOE
Price 6,800 gp; Slot none; CL 9th; Weight 2 lbs.; Aura moderate evocation
Although it appears to be a simple horseshoe, a lucky horseshoe focuses and channels the mystical energies of good fortune. As long as a lucky horseshoe's owner carries it on her person, she gains a +1 luck bonus on saving throws. Once per day, she can invoke the lucky horseshoe's power to gain a +4 luck bonus on a single saving throw. She must declare that she is using this ability before the roll is made.
CONSTRUCTION REQUIREMENTSCost 3,400 gp
Craft Wondrous Item, divine favor
Ah, the racial bonus is only 'called' Halfling Luck.
The Lucky Horseshoe is from Occult Adventures.
LUCKY HORSESHOE
Price 6,800 gp; Slot none; CL 9th; Weight 2 lbs.; Aura moderate evocation
Although it appears to be a simple horseshoe, a lucky horseshoe focuses and channels the mystical energies of good fortune. As long as a lucky horseshoe's owner carries it on her person, she gains a +1 luck bonus on saving throws. Once per day, she can invoke the lucky horseshoe's power to gain a +4 luck bonus on a single saving throw. She must declare that she is using this ability before the roll is made.
CONSTRUCTION REQUIREMENTSCost 3,400 gp
Craft Wondrous Item, divine favor
In that case, the horseshoe is a +4 luck bonus, and the halfling ability is a +2 racial bonus. They stack.
To determine if a bonus stacks, always look after the number for the bonus types. Different types always stack. Same types don't stack (except for a few exceptions). If it doesn't have a type listed, it stacks with everything, including other untyped bonuses.
Penalties, on the other hand, always stack.
Yeah, halflings luck isn't luck and half-orcs saves are luck, so those wouldn't stack with this item.