She looked at the man at the bar and walked over, taking a sip of her beer as she did. He looked like he could use someone to talk to.
He certainly did, as she found out. He was just a guy who went into a rough patch. Wife left him, job was looking to lay him off. He felt trapped, like he needed a way out of his life. She smiled knowingly at him, and made him an offer. At first, he was shocked by it, but as she pointed out she was his best offer and there was not likely to be another one, he agreed to it.
A few months later, he was walking back to a booth, his heels clicking on the floor as he went. He had decided to wear the same dress as she did that night and he sat down, handing her a beer and taking a sip of his own drink.
He had never felt better. Her offer to was shocking but oddly simple; he'd take over her life as a woman and she'd do the same for him as a man. It had seemed a long-shot when she proposed it, but now he realized she had worked out the details long before this and just needed a suitable person. He turned out to be that person. Who knew.