You can cut regular string grooves in it, just dont violate the back of the bow... cut into the sides and wrap them onto the belly a bit maybe, but not down into the back. Then if you decide to later, you can grind em off and glue on horn, antler, hardwood or whatever.
Before I got onto doing the horn overlays the way I do now, I made bamboo backed osage bows with no overlays whatsoever, and they worked fine. A friend has been shooting one of those bows of mine for almost ten years and while it's taken a little set, and the tips are slightly worn, they're fine structurally.
There are a few benefits to the horn, but it's not imperative that they're used. They're more durable if you tend to use your bow as a walking stick, you can file the string grooves down into the 'back' of the horn to better protect the string from wear, and they look nice... like new in fact for a long, long time.
I used to cut in temporary nocks to use throughout the tillering, nowadays I either tiller the first 8-10" with a long tillering string with leather boots on both ends, then grind the ends, put the horn on, shape em, cut in string grooves, and sand em smooth, make a short string then continue tillering... OR I'll put the horn on and finish them before I ever began bending the limbs at all. Depends on how good I feel about the bow