For me personally it's because I'm short and my s/o is around 7inches taller than me. I have an ex that is a full foot and two inches taller than me. There is something about having someone a good bit taller lean down to wrap their arms around you or kiss you.
In general, it has been shown that tall men and average height women are most preferred by the opposite sex, and that both sexes prefer to be in a relationship where the man is taller than the woman. However, little is known about such partner preferences in homosexual individuals.
Gay men were shorter on average than heterosexual men, but there was no height difference among women of different sexual orientations. PsyPost interviewed Malvina Skorska of Brock University.
Men who are either very short or very tall are more likely to be gay than men who fall into a category of average height, according to more than one study. The demographics and acceptance of gay men in the USA have shifted significantly over the past few decades.