Yes, I'm told there are a lot of women who like to look at naked men. But it would seem to be an acquired taste.
Neuropsychological research from approximately 50 years ago uncovered a male-female difference so robust that it almost has to be biologically hard-wired. It has to do with pupillary response, the tendency for the pupils to dilate in people's eyes when they see something they like. (It's why gamblers hide their eyes when looking at their cards.)
When heterosexual men were shown photographs of nude women, their pupils dilated. Women viewing pix of naked men showed no such response, at least not consistently. Instead, what made their eyes dilate was photographs of . . . wait for it . . . babies.