I think I'm more comfortable with women because they wear their emotions more obviously. I can read them better, and so naturally feel more of a sense of levity. No social pretenses to keep up (which around guys, I tend to do through strict silence, and cracking asinine jokes). Generally.
Plus, I like to listen to women, literally, the sound frequencies coming out of them are more pleasant. I try to add to whatever they are thinking / saying, in addition to really doing my best to listen. They seem to like that. Relatively, I'm oblivious to how a male is feeling, because around here the gender tends to be emotionally introverted/repressed in US society to begin with. So I never know what is going on, really, with males. What comes out tends to be assertive, obtuse, antagonistic, and/or stoic.
My own emotional illiteracy provides a natural lack of repressed male emotions - this results in a level-headed-ness / comfort / diplomacy around emotional situations. For women, this translates to "He's in touch with my emotions" or "comfortable with who he is" - which is of course not fundamentally true, but that's just how it seems to work out.
(Mehhh. I'm still not certain about these opinions / observations of mine)