One-liners from ‘Tootsie’ scribe Robert Horn

“Penguins can rotate their heads 360 degrees. But only once.” So goes one of the many zingers in the musical “Tootsie,” crafted by book writer and now Tony-nominee Robert Horn. When adapting “Tootsie,” Horn, who previously wrote “13” for Broadway and worked in film and television, looked to hone in on a story of rejection, while updating the portrayals of key characters in the film. He spoke with Broadway News about crafting the jokes in the book and how the current climate informed the writing.  Edited excerpts: Broadway News: What was the first thing that you did when approaching the…