Until about the 14th week of human gestation, when the various hormones kick into action, the foetus is not gender-related. However, by that time, the tissue that will become nipples has already started forming. As a result, men as well as women have nipples. Click here for further information.
My apologies...that link doesn't seem to work any more, Xud. Nevertheless, I'm pretty sure the first two sentences of my response above remain correct.
Pretty sure QM? spot on more like. We all start off with female body plans but later in foetal development male hormones modify the female genital structures to male ones leading to non lactating nipples and the ability to read maps (boom boom)