I'm a guy and I'm playing as a female High Elf. I think the main reason I play as females is that I'm just better at creating them.....whereas I'm never happy when I'm trying to create a male character. I suppose I find females more interesting to play as also. It doesn't matter a great deal to me which gender I play as though, just as long as I can connect with the character and have fun playing the game. As an aside, I think I'd have much less difficulty playing as a male Khajitt/Argonian (maybe even Orc)