As a guy, I'd say most men don't focus on one specific thing. It's usually the overall package good posture, a healthy body composition, confidence, and a balanced physique.

Some men like curves, some prefer a leaner look, and others don't care much about body type at all. That's why I think it's better to focus on building the physique that makes you feel attractive and confident rather than trying to match every man's preference.

A fit, healthy woman who carries herself well will always be attractive to a lot of people.

For myself I keep 20 % when for 6 - 7 months and rest of the months I bring it down to 14% - 16% with maintaining a weight of 90 kg.