PROBLEM TO BE SOLVED: To provide a water-in-oil type emulsion cosmetic capable of making skin look bright without generating glare and excellent in a makeup effect.SOLUTION: A water-in-oil type emulsion cosmetic comprises: (A) powder which is composite powder composed of particles in which a surface of silicone rubber particles is coated with silicone resin, and has a characteristic of absorbing 240 g or more of polymethylsiloxane having viscosity of 10 mm/s or less at 25°C, on the basis of 100 g of the composite powder; and (B) a nonvolatile oil agent other than a silicone oil.