Far as Physical goes its not any one thing, though I am a breast man, its that chemistry....that spark that you get when ya see 'em. I have had it for red heads, brunettes, blondes, bald heads. It could be anything. like the way that they smile.
Emotional and mental.....the number 1 thing that turns me on more than anything else is seeing a woman stand up for herself and not put up with crap while at the same time demonstrating a true compassion for others (for instance seeing a girl take up for someone who is being done wrong).
Spritual wise....I like a girl who believes in Christ and accepts what he did as truth.