They are mostly bombing US bases in those states + some connected locations (hotels where US operatives were being stationed), and energy production infrastructure.

Basically the Iranian war plan seems pretty simple and clear: try to destroy US and Israeli military infrastructure in the region, and destroy energy infrastructure to raise the cost of oil. The first part is a completely legitimate military target, especially in a war of defense as Iran is waging. The second part is not legitimate, but the thinking behind it is very simple and clear.