I consider giving oral to be one of the most intimate expressions of love that you can do for someone. Ive always enjoyed giving my Wife oral, even when she was on her period(just wash first,lay down a towel, and be careful). Sadly she was never much into returning that favor, as she had a bad experience w/ her Ex a long time ago. Now as a Trans woman, I also love giving head to a guy too. I find it both a turn on and immensely validating to my femininity.
To the guys out there, one tip I remember from reading The happy Hooker: Keep it clean as a whistle, or it wont get blown ;) BTW, the same applies to the gals too,.
To the Cis women who dont like to give their man head: Be aware theres an army of Trans women out there that will be happy to take up the slack if you dont care to. And one advantage that we have is having owned(or in many instances still own) a penis, we expertly know what it takes to make a guy feel good ;)