Allow me to just repeat what I said yesterday in a similar thread, its not ENTIRELY on topic, but its from the perspective of me, someone who actually does usually play female characters in games:
"Male gamers often bring up immersion when they give a reason not to play as a female character, but I find this a strange reason. I don't have ANY PROBLEM immersing myself in a game where I'm playing a female character. I mean if my character can shoot fire out of her hands, and is on a quest to save the earth, and we have no problem letting that immerse us and make us "feel like the character", I don't understand how the simple fact that the character is female being a huge problem with immersion. If the game is good enough, I can feel like I'm a dwarf, a wizard, a military commander in space, and I can also feel like I'm a woman. Whats the issue?
Anyway, I'm male and more often than not I choose a female character, but it depends on the game and its content.
Its mostly because the vast majority of action games have male protagonists, so I suppose it's my way of mixing it up a bit. I also really like action-oriented female characters with strong personalities who are in command, don't take any shit, and aren't sex symbols, such as my Femshep in Mass Effect. Not because it turns me on or something, I just think its cool. Some part of me has always appreciated female empowerment I think."