Trying to explain why a joke is funny is a notoriously dangerous occupation. In the study of literature and culture, it is something of an extreme sport, undertaken only by those with little regard for their reputations and/or sanity. In attempting to explicate this particular joke, Cow of Doom exhibits considerable bravery, but I would contend that he has equipped himself with an overlong bungee cord.
In my view, the humour in this joke has nothing to do with beauty, empowerment or even women. It arises out of the simple fact that the second line is a delightfully unexpected answer: it is grammatically and logically perfectly acceptable, but conceptually and socially unacceptable and absurd. It shares its structure with many "offensive" jokes, where the humour is entirely separate from the potentially offensive subject matter. For example:
Why did the girl fall off the swing?
Because she had no arms
How do you make a dead baby float?
Use one scoop of ice cream and two scoops of dead baby...
These jokes cannot be called offensive, in that there is no
intention (or indeed possibility, in my view) of offending or belittling any individual or group. The potentially offensive subject matter is used simply to create an absurd and unexpected
concept in the listener's mind.
Even this is an overly complex and yet inadequate explication. It's just funny because. Overanalysis inevitably robs the joke of its essential, ineffable power to delight. So why do we bother? Because we're stupid and we smell.