Yes, a horse can exhibit the Flehmen response to humans. It is usually due to an unfamiliar or strange odor. The "Flehmen" posture is in response to trapped pheromones in the horse's nasal cavity. Pheromones are chemicals given off by other animals and humans.
The horse curls up his lip and raises his head to trap the odor in the nasal cavity for a longer period of time. You see this reaction more in stallions, particularly related to sexual activity with mares.
