This porn video tag refers to a scene or content that features gay men who dress up in women's clothing, also known as crossdressers. In this context, the term "gay" is used to clarify that it involves sexual activity between males. The focus of such content may be on the fantasy aspect of the role-playing or exploration of gender identities, and these scenes often include elements of BDSM, transvestite fetishism, or just a simple exploration of femininity.