They fawn over abs and strong thighs and big butts, mostly because they rely on anal sex when they are fucking. But for men, a gay man who takes care of himself and frequents on the gym is what is considered hot and sexy.
Women do not really think abs are a requirement in finding someone sexy-do they make men hot? Yes, but it is not necessary to want to have sex with such a man who does not have abs.
For gay men, it is the abs, muscles, and muscular body parts that are deemed to be arousing and seductive. What gay men find attractive is not really the parts that are hidden compared to women.