From the Secret Rulebook

Expressions of regret at missing a chance to score require, in almost all circumstances, contact between (a) one's two hands and (b) one's head. It is never appropriate to employ one hand only to demonstrate one's dismay and/or wrath. Parts of the body other than the head may be touched, but only after manual contact with the head.

Read the full article at The Run of Play - Soccer in Style.