Girls
Pros: the ability to act like the other gender and not be considered weird (e.g. tomboys), you won't be laughed at for crying, don't get as hairy, don't pay when on date, being 'pretty', can drink cocktails and not be made fun of, cheaper car insurance.
Cons: under wear is expensive, cramps, periods, the pain of child birth, expected to be a certain weight, feeling ugly, menopause, pms, bloating, waxes, being thought of as stupid, thought of as weak, being overly emotional, having to do hair.
Boys
Pros: your last name stays put, old friends don't give a crap whether you've lost or gained weight, Monday Night Football, movie nudity is virtually always female, you can be president, flowers fix everything, one mood all the time, Wedding dress: $2,000; tuxedo rental: $75; Baywatch.
Cons: You have to take out the garbage,
the Ferrari 550 Maranello lists for over $200,000, no sofas in your restrooms, external genitalia are vulnerable to knees and fastballs,
even if you get your head caught in an industrial wood chipper you're not allowed to cry, James Bond movies only come out every 2 years,
ribbed for her pleasure - not yours, you have to wear ties, you can't flirt your way out of a jam, "Women and children first."