Big 12 players who flash the "Horns Down" sign—a mocking inverse of Texas' famous "Hook 'Em Horns" gesture—will be subject to the same rules as when they partake in any other celebration this season.
The Big 12's coordinator of football officials, Greg Burks, spoke about the conference's stance on "Horns Down" during Tuesday's Big 12 media days, per Adam Rittenberg of ESPN:
"Like any play, there is a degree—who it's directed at. If they do it in their bench area, we're not going to look at it. It would be like any other celebration foul, so it has to be like any other foul we have.