One of my best friends in the world is a guy. He's not trying to fukk though, I don't have a dikk.
To answer OP though, other than him, they are women. I have 2 that I have been friends with for 20+ years, and another that is newer, but I know we'll be friends forever.
@Tree-0-Three you ok with this



Like other people have been insinuating, it would be difficult to have a close friend of the opposite sex (or same sex if you're gay) because of sexual tension. It would be easy for me to get a man I consider just a friend to sleep with me.
They don't know what's coming to them 
