Guys...when you eat out a girl.....?

okay well i was just wondering if guys like eating out girls because i talked to a friend last night and he was telling me that he could never do that and that it's gross,and suposedly a few of his friends agree with him... but i know other guys who really like it. so just out of curiousity if you're a boy and you like it...can you say why and if you're a guy and you dont like it...why?