>>78383670To throw in my 2 cents, I feel it's because they have above-average and often even better determination, physical capability, willingness to stand and fight rather than shrinking away/retreating when threatened, and are generally self-sufficient.
This is a far-cry from the average woman in fiction and especially all but a rare few women in reality, who typically come only in the flavors of "useless cunt who needs everyone to do everything for her and whines until someone does, not just men but other women as well", "bitchy jerk who not only can't do anything for shit despite insisting people let her try, but actively makes more problems to be cleaned up by others in the process of trying", and "manipulative blob of lard that bitches about non-problems ceaselessly, who's somehow even more useless and stupid than the other two groups".
None of these are appealing as characters to follow in fiction, let alone from a romantic perspective. A woman who displays more masculine behaviors and can solve her own problems without outside assistance, however, is both an interesting character and attractive from a male perspective. There's a reason capable, intelligent tomboys used to be the hot trend in what men sought after in fictional women, before crazy cunts ruined short/unusual hair and punk stylings for everyone.
And lastly, from a purely-physical perspective, big muscular beefy women allow all the fun of fat girls and their oversized breasts/asses/general shapes, but without the health problems, weakness, typically-associated mental health issues, proclivity for nonsensical political views, or horrible physical deformity. A beefy woman can have a massive ass or rack and still be healthier than even a normal, plain woman, the former being solid muscle and the latter just being proportionately-scaled.