Even though I like both (performing on a man or a woman!), but in all honestly receiving is better for me IF we are talking about a hetero situation - otherwise it's equal for lesbian sex.
If I find a man who loves giving it and can deal with my small mouth (and sensitive gag reflex, lol), I will be over the moon! I do my damned best, but when I see the blowjobs some people can do, I feel like a failure in a way. Oh well, enthusiasm has to count somewhat, I hope? I have some tricks up my sleeve, so to speak, for aiding my blowjobs and speeding things along if I need to, say because my jaw hurts,