Art of her (including the official) generally shows the 'horns' as being far back enough that they would have to come out the back of her head and immediately curve out sideways, which would be quite unusual. Given this, the way her hair is partially tied back at the same height, and their metallic texture, it looks to me like a large crescent hair ornament rather than a set of horns.
I gather this is to be tagged on a per-image basis, per the adage of 'tag what you see', but that's the problem — a lot of images where they are being tagged as horns really don't look as such to me, but apparently do to others, so I wanted to bring it up for discussion to see what the consensus is or something.
Updated by Nell