If a defender can contact a runner who is attempting to kick the ball, his contact is always legal. He can tackle him before the kick is made and he can tackle him while he is attempting to kick. It's basically the same a tackling a QB who wants to pass. If you hit him before or as he is passing, no roughing. If you hit either on after the kick or pass is gone, that's when you get into the roughing penalties.

Could you flag for unsporting behavior? In basketball you can give a Technical for flopping as it is cheating. I would think this would be similar.

Just a note, I would almost never give a T in basketball for flopping, but you can bet if there is even slight contact I'll probably find that block and the defender will learn real quick that that tactic isn't going to work tonight.

For the punters who like to fall down without contact, I warn them that the next time they fall down without any contact that they will get an unsportsmanlike conduct foul.

REPLY: I agree with those who have said, "no foul." He cannot be a kicker until he puts his foot to the ball. And I really think we get paid to split hairs in this case. How many times have you seen a fake where the punter begins the motion of dropping the ball and then tucks and runs? He can't be given protection since it's clearly not certain that a kick will be made.

Agreed, no foul. So he drops the ball. There is no rule that says Can you tell for certain that he will actually complete the kick just because he drops it?
If the defender is that close that he can make contact before the ball is actually kicked he has made a good play.

Thanks for all the input. By rule the kicker is not afforded protection until he actually becomes a kicker. He does not become a kicker until he actually kicks.

Rule 2-30-8....A kicker is any player who legally punts, drop kicks or place kicks.

The protection exists as the rule continues:

He continues to be a kicker until he has had a reasonable opportunity to regain his balance or until after a free kick, he has advanced 5 yards beyond his free-kick line or the kick has touched the ground or any other player.