Female Top x Male Bottom
While these series contain a heterosexual pairing, the female identifying person in the coupling is not the recipient during sex. She could be, but is not exclusively, instead often taking the penetrative role. This could include omegaverse series where the female has a phallus due to their secondary gender, it could include transwomen who have or have not had surgery, or cisgendered women who wear or use devices to penetrate their partner. All that is required for this tag is that the penetrative partner identifies as female and the receptive partner identifies as male.