Which form is more beautiful?

I am not going to base my answer on a sexual desire basis, as I am sure most if not all males have already.

Men will say women because they are sexually attracted to them.
Women will say women because being beautiful is a big part of what they want to be, so they will identify as such.

Not only this, but they are most likely basing their belief on that make up is a woman's natural skin, etc.

I say men, on a non sexual orientation bias.

They just possess more features on their face and body. A man's appearance is his natural appearance, and they look amazing. A woman's beauty is based on her with make up. You cannot say that the female gender is more attractive when you have barely seen them without make up.
Men possess natural beauty, women possess fake beauty. Why do you think women do not stick with natural beauty and always wear make up? Surely if they were the most beautiful they would not need such things?

Not only this, but they can also make more natural design on their face with facial hair.

As for the bodies, I would say male again. When properly toned, they possess much more design than a woman with the perfect woman body.

I think it's fairly obvious that the men here are basing it off of their sexual attraction of females more than a non sexual orientation bias.