See, I just CAN'T. I've tried, but it just makes me not feel as immersed in the game, so I basically just become the character. It's hard for me to do the 'I'll play a female PC and be the invisible god controlling all of it's actions' attitude. Dunno why, just never could do it. :laugh:
Why do you need to pretend that you are the character to enjoy the game? Sometimes I'll make a character and have a set personality that I intend to play them as but I never pretend I'm the character. I have no idea what it would feel like to be a woman, an elf, or a 287lb bruiser, but that in and of itself hasn't stopped me from playing as those things.
I have no doubt it's play style -- and whatever works for you is fine -- but I've never become immersed enough in any game to feel a need to think like my PC. Every game is a sandbox to me, so I just try new things. And sixy outfits

It would actually be pretty scary to feel like I'm "in" those games.
One thing I've noticed in my time here at these forums is that there's two basic approaches around here to roleplaying games. Some players prefer to... "be" the character they are playing. In general, I've found that they prefer to play in first-person, as well. And I think that's probably a fairly apt anology to their approach. (This isn't how I play, so I'm paraphrasing from conversations I've had with other members over time regarding this - apologies if I'm inaccurate.)
Others (myself included) prefer to see them more as... "directing" or "writing" the events on-screen. In general, we prefer third-person point of view - and again, I feel that's a relatively apt anology to that particular approach. And of course that
So I don't think I'd be going out on a limb to make the assumption that those players who are going to be more comfortable playing as a character of the opposite gender will tend to lean more towards the "third-person" approach to gaming.
Myself, as a male gamer - I mostly play as my own gender when given the choice. I will occasionally roll a female character, however. It tends to be a lot of reasons, and it really has little to do with watching a character's sixy backside. At least with me.
Firstly, as someone with an art background - it tends to be more difficult to model the female form properly than it is with a guy. If I want to really judge just how good the character modellers are - the female characters are going to give me a better idea than anything else. And with a lot of games giving you the option to facegen your characters - there have been some games where I just couldn't get a male character to look.. "just right." And in those cases, I've found I've usually had a lot more luck getting a female character's face to look closer to what I'd originally envisioned. (Again, a lot of that comes from my art background - if there's no slider to adjust the particular feature I want to tweak, and yet I know exactly what I'm going for, it can get a bit difficult for me to settle for anything "less.")
And a lot of times it simply comes down to what sort of character I've got in mind to play for a particular game. When I'm creating a character for a videogame RPG, I kind of start off from the perspective of almost like casting a character for a movie. What do I know about the game so far, and how things are going to go overall? Who do I see being a good fit for the main character? And sometimes the stats I'm picking help that along, as well.
In Fallout, for example - I almost always go with 3's in STR and END so that I can raise AGI, CHA, and INT to 8's. I'm usually going for someone who's not going to be as physical, but who makes up for it with finesse and intelligence. Certainly, there's no reason that a dude couldn't fit that role as well. (And obviously there's nothing stopping me from creating a compelling female lead with 10 STR, for instance.) But for me, it's always just organically ended with me deciding to create a female character for Fallout. And that goes all the way back to Fallout 1 - so I'm certainly not creating female characters just so I'll have something pretty to look at.
I don't necessarily set out to come to that decision - but combined with my approach to roleplaying in general; if I think a female character would be compelling in a particular role, then I'm comfortable playing that.