Some rebellious elohim will choose to communicate their status by displaying horns rather than wings. Wings can carry the additional implication of sheltering and nurturing. Some elohim care only about declaring their personal power and status without embracing any additional responsibility. Some elohim have lost any desire to show humility in the presence of the Most High. In fact, he is no longer the Most High in regards to their hearts and minds as they have usurped that position for themselves. Horns proclaim their power and authority without the weight of other implications.
Horns can be displayed as actual horns or in another creative manner, such as points on a crown. The Horns do not have a set organization like the wings. The only standard would be in the number. The elohim would start at Teir:1 with a single horn. At Tier:2, this would become 2 horns. Finally, at Tier:3 the elohim would display 3 Horns.
Bestial elohim have already have shown that they hold no regard for conventions of appearance. Many beasts display neither wings nor horns or display them in ways that fall outside of the usual.