The present invention provide a water-in-oil emulsion cosmetic that, while having an excellent hair-styling effect, also exhibits a strong ability to moisturize the coated tissue, provides a smooth finger manipulation sense unlike that of a cream or wax, and does not produce stickiness on the hands and hair. The water-in-oil emulsion cosmetic is characterized by containing (A) a crosslinked siloxane elastomer, (B) a solid oil component, (C) a liquid oil component, and (D) at least 55 mass % water, wherein the ratio of component (B) to component (C) ((B)/(C)) is 0.25 to 1.5.
