Background Pony #CA18

And for another scientific theory: Unicorn magic is actually the formation of plasma.

Looking at Matpat's investigation of the Kamehameha wave, it seems that the kamahameha blasts shot by the DBZ characters are very similar to the magic blasts commonly employed by unicorns/alicorns. Since Mat seems to prove that the kamahameha attacks are plasma beams. He also explains how the blasts can be blocked by plasma. This explains both the magic blasts and the magic shields.

Also, in the lightsaber vs. energy sword episode, Mat recites from the Halo lore that the energy sword's blade is plasma held together by magnetism. Levitation spells, then, can be cast by creating a plasma field around an object. This field can then be manipulated by magnetism, and the object can be moved.

Also, notice that horned ponies with cosmic cutie marks are the most powerful. The reason is that since 99% of the universe seems to be plasma, these ponies’ marks represent the ability of said ponies to access all of this plasma.

So, a unicorn’s horn superheats the air around it, and the hotter the horn can get, the more air that can be heated. This range of heatable air is the ‘magic aura’ of each unicorn. Their power comes from the ability to control the plasma they generate, either with magnetism or some other force.