The Rock and Stone Cold Steve Austin are both booked for WrestleMania 32. Austin confirmed to Jim Ross that he'll be at the show, and said creative plans were already in place for his role. As for The Rock, Dave Meltzer has reported in the Wrestling Observer Newsletter that he will feature at Mania in a major role. Insurance issues mean that he can't wrestle on the show, but he "is a key part of the show in some form." The insurance issues are relating to The Rock's role in the new Baywatch movie. He can't take the risk of getting injured around the movie's shooting schedule. What WWE could do with him, is use him as the corner man for Roman Reigns. This would be to oppose Vince McMahon, who would corner Triple H in the expected WrestleMania main event. Austin's role is more of a mystery, as there isn't any obvious angle for him. It is more of a case that WWE want their biggest ever superstar on their biggest ever show. In the past, he has said he won't come in for anything less than the best creative. So maybe he will have a solid role at the event, or maybe it will be just something like WrestleMania 30 where he says a few lines and drinks a few beers.