as a cis man, and yes, i am 100% positively cis dont give me that tranny bullshit, i occasionally wish i had breasts, purely for aesthetic purposes.
when you look at the human form, a flat chest is empty/cold. when you pair this with any amount of beer belly which many men have you recieve a very very unappealing figure to the public eye.
any amount of breast would fix this. they don't even have to be big, they objectively round out the human form in a way that natural selection has tragically blundered on.
and they have to be comprised of actual breast tissue, not pectorial muscle or old man saggy moobs. those two things do not count and are arguably worse.
on second thought if they're really good pecs they get a pass. gynecomastia and old age moobs are still not on the table.