I agree with psychic_girl. This isn't at all sexual for me, I get an emotional thrill rather than a sexual one. There's the vulnerable aspect, the "taboo" aspect, but mainly for me it's about comforting. I have no desire to see anyone I know in tears -- the few times it's happened I was so caught up in the situation that there was no thrill, just an overwhelming need to ease the emotional pain. But when I see a well acted crying scene, I feel a strong desire to comfort that person (man), whether by holding him, patting his shoulder, or having him cry on my shoulder. There's a very strong sense of emotional intimacy from that happening that is more satisfying to me than out-and-out eroticism or sexual scenes. (I've often wondered if I may be demisexual or even asexual since emotional connection is much more important to me than physical connection.)