I think role reversal drives most of it. As someone who is super submissive, I love the idea of a woman being "the man", especially relative to me. Whether that's being more muscular, taller, stronger, having more masculine features than me, etc. (for whatever reason financial domination has never been a thing for me, even that gets lumped in with role reversal a lot of the time), it's just a dynamic I've always liked. Not sure why exactly, probably because I've always been on the smaller side growing up (and now), so it's kind of one of those "knowing your place" things in sexual development. I guess all of that could apply to literally just being less than in those areas to an actual man, but I guess that's where the role reversal aspect comes in that it only works with women for me. It's taboo for a woman to be those things to a guy, so I guess it's that whole forbidden fruit aspect.