>>938516665
For me I think it's the idea of being considered sexually desirable despite not fitting capitalist society's of attractive masculinity. Generally, shotas don't have money, they aren't physically strong, or skilled in anything really, they can't even drive or drink, but they are still taken seriously as sexual beings and desired for who they are.

Also I like the idea of a woman being physically larger than me. Plus /ss/ often includes mother or older sister incest which I find hot for other reasons.