I like looking at women.

Having a female character and trying out a variety of cool outfits, dresses and make-up is fun. Especially as most games allow you to do a lot of customisation for female characters. Barbie in Night City, Barbie in Skyrim, Barbie in the post-Apocalypse. I can happily spend far too much time getting their outfit and make-up just right, before I even get down to kicking ass.

Female bad-asses are far more interesting than the boring male action hero stereotype.

Games are escapist fun. I'm a man. I'm tall, I do weight lifting. Why would I play as a man who looks like me, when I can play as a woman, something I would otherwise not get to experience?