It's simple really.

Men are supposed to be the strong ones, the protectors, the providers.
A man dressing as a woman goes against everything society says a man should be.

On the other hand, women are traditionally viewed as the weaker ones and when they dress as a man, it is considered a step up. She can still be and act feminine and..... wants to be feminine when wearing male clothing .

However, a male can never be masculine while wearing female clothes and does not want be/act act masculine anyway .