Why do women need fewer calories than men? Women naturally have lower levels of muscle than men do. They don’t have quite as much testosterone and growth hormone, either, so building muscle is a bit more challenging. Because muscle tissue burns calories even at rest, the higher levels of muscle in men, along with higher levels of testosterone and growth hormone, mean that men typically burn more calories per pound than women do. Women also tend to weigh less, so daily activities will burn fewer calories.