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The Horned Statue is creepy, and alludes to black magic. It's a male demon trapped inside a feminine looking statue.
There's a lot of skull symbolism in Breath of the Wild. Pic related, Skull Lake, and the Bokoblin have giant skull forts scattered across the landscape.
https://youtube.com/watch?v=YFjdU6qkrgc
0:55 for the Horned Statue
https://zelda.fandom.com/wiki/Horned_Statue
Gender
Male (originally, feminine appearance as Statue)
"Now then, shall we strike a bargain?"
— Horned Statue
The Horned Statue, also referred to as the Granter of Boons, is a statue from The Legend of Zelda: Breath of the Wild. It is a ancient Demon who was sealed inside a statue by Hylia in East Necluda in the area where Hateno Village was eventually founded.
The Horned Statue was originally an unnamed Demon to whom people once prayed and made Faustian deals in order to obtain long life or wealth. This did not sit well with the Goddess Hylia, who trapped it in a statue as punishment. Hateno Village was built near where it rested, and the people began calling it the Horned Statue, although they generally ignored it to the point they would not even bother wiping away the bird droppings. Despite years of mistreatment, the Demon waited patiently for someone who would strike a bargain with it.
A young boy named Teebo found the statue and later showed it to Link. Mistaking it for one of Hylia's Goddess Statues, Link prays before it. The statue assumes that he was paying homage to it and is surprised when Link could actually hear it. The demon tells Link about its past and attempts to strike a bargain, but Link refuses. It steals one of Link's Heart Containers or Stamina Vessels (which it refers to as "Essence") without leaving a mark.
This unlocks the side quest "The Statue's Bargain", where Link tries to get it to return the stolen essence. When Link demands, the statue explains that it only wishes to create a long and profitable relationship with him and offers to provide him with a service. It consists of taking a Heart Container or Stamina Vessel and, for the price of 20 Rupees, trading it for the other; Link can thus trade a Stamina Vessel for a Heart Container or vice versa. This allows Link to alter how he invests his Spirit Orbs.
Link can choose any option to complete the side quest, which unlocks the Horned Statue's exchange service. The statue will buy either essence for 100 Rupees and sell the essence of Link's choice to him for 120 Rupees (netting the statue 20 Rupees as a profit). Though Link is suspicious of his motives, the Horned Statue explains that money and life are all as one to it.
https://zelda.gamepedia.com/Shooting_Star