The 'milf' fantasy combines the sexual knowledge of the experienced older woman with the danger of doing something forbidden. For some males, the turn-on involves the idea of sex with someone who's acted like a mother to them ("this woman used to make me peanut butter and jelly sandwiches.") Others desire to penetrate the 'place' that the friend came from. And for some, the fantasy serves as a power play as it enacts the age-old insult, "I did your mother."
Initially made popular by the raunchy 1999 teen comedy film American Pie, the milf concept became more widespread thanks to pop cultural references such as the 2003 song "Stacey's Mom" by the band Fountains of Wayne.
The rise of the milf roughly parallels the rise of the cougar, another older and sexually voracious female figure who pursues younger males.
While some women dislike the milf term, others regard the label as proof of their sexual attractiveness to those young enough to be their children.
For many women closing in on menopause, being seen as a milf suggests a certain physical power over men; this perception confers a sense of prolonged youth, as aging women who lost their fertility have traditionally been regarded as crones, wise perhaps but with no sexual worth. A whole category of pornography has evolved around the milf concept, with many older women evidently enjoying the exposure.