If it ever seems like I'm conflicted when drawing fan service-esque type stuff, transformation or otherwise, it's because I am in simultaneous 100% emotional agreement with both Sarah and Susan in this comic. I'm Gollum and Smeagol over here in regard to that sort of thing.
And now I'm hungry for fish. Huh.
I wasn't sure if Susan's phrasing in panel three was correct. I thought to myself "would that refer to men who look good, or to imagery men who like women would enjoy?" Hoping for the former, I decided to do an image search, at which point I was engulfed in a tidal wave of unfathomable pectoral muscles and abs. Her phrasing, apparently, was most certainly correct.