Hmmmmm... I'm pretty sure this is just footage from his movie, 'The True Detectives.'
Matthew McConaughey is 45 years old today, which means that he was probably about 8 when Star Wars first hit theaters in 1977, and 11 when The Empire Strikes Back followed it up three years later.
So, assuming he's human—and I think that's a moderately safe assumption—this clever fan edit is probably pretty close to his actual reaction to the new Star Wars: The Force Awakens trailer. I mean, it's a spot-on recreation of mine.
Related: Here's the new Star Wars trailer in GIF form, for all your obsessive needs.
Image may be NSFW.
Clik here to view.
Image may be NSFW.
Clik here to view.
Image may be NSFW.
Clik here to view.
Image may be NSFW.Clik here to view.

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