I don't get why this is such a big deal. The official was asked about it specifically, and basically he said if you do it at a Texas player it's a penalty, and If you do it at the crowd and it's not directed at a player it's most likely not. How is this not perfectly OK? It is no question an antagonistic gesture, regardless of where it is directed. It can not be interpreted in any other way. So if you go up and do it in the face of a Texas player why shouldn't it be a taunting penalty? Same could be said if a Texas player runs up to an ISU player and shows the horns right in his face after scoring a touchdown. It's going to be flagged. Basically all he said was you can't taunt opposing players, which is exactly what the rule is intended for.