GF67: I am a H.S. football official so by no means an expert (far from it) on the pro rules but I am pretty sure it is the same in the NFL, NCAA and HS. Roughing the kicker is penalized from the previous spot which would be where the ball was snapped from (line of scrimmage). It carries a 15 yard penalty and automatic first down. And not to be confused with displacing the kicker, slight contact that is not roughing which would be a 5 yard penalty from the previous spot and not an automatic first down.