Yup, good forearms do it for sure especially if they wear a nice watch (not necessarily an expensive one, I just hate a tacky number or boyish watch on a grown man).
Nice arms
Hairy (like hairy chest, arms, I don’t mind)
Facial hair (anything from stubble to a thickish beard but not long and straggly)
Accents (my friend/crush/on/off) is from Essex, but my god his voice is soooo sexy. I love the Irish accent, and any from North West England.
Oh and seeing a man who doesn’t usually wear shirts.... wear one. Again my friend/crush/on/off looks a complete snack on the rare occasion I’ve seen him in one