For me, I guess it's because I envy parts that I don't have. As a male, I don't have any large body parts, such as penis, chest, hands, feet, except maybe my butt.
Sometimes I look at a guy, but it's not because I like him, but because of parts that he has. I love big breasts, and big nipples. I was lucky enough to be with a naturally big breasted girl. You don't really notice a man's chest or nipples because it's not large to begin with and all males have them.
But you noticed them on a shemale. Whether it's enhanced or not, it's still noticeable. But besides that it's also the shaved legs, and facial hair. I hate hair except on top of a person's head.
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