The purpose of the present invention is to provide a makeup cosmetic that does not produce reduced smoothness once applied. This water-in-oil emulsion makeup cosmetic is characterized by comprising (A) 0.1 to 10 mass% of a carboxylic acid-modified silicone having a molecular weight of 800 or lower and including a specific structure, (B) 0.1 to 20 mass% of a non-volatile oil, (C) 1 to 50 mass% of a volatile oil and (D) 2 to 95 mass% of a powder component.