For me crossdressing is a feeling of freedom, relaxation and comfort. When I was younger there was more of a taboo/sexual thing involved because it felt so good.
Especially now that I am battling colon cancer and have weekly treatments i dress daily to help minimize stress. And CDing definitely helps by reducing my stress level.
There still is a sexual element as I believe that womans clothing is much sexier and prettier than mens clothing.
Hugs - maggie