It's a real toe tapper.
Tippy Tap dance is a Rare Fortnite Emote. This emote is one of the Fortnite Battle Pass cosmetics in Chapter 2 Season 3. It was available once you have reached Tier 54.
The gesture Tippy Tap belongs to Chapter 2 Season 3. This gesture was available as a reward by unlocking Level 54 of Battle Pass from Chapter 2 Season 3.