“A ll men are created equal” is an axiom in the secular world.
But when we look at the structure of Jewish society it seems that we don’t subscribe to this axiom. After all some people are born Kohanim others Leviim others Yisraelim. Kohanim are treated with greater respect than other Jews even without a Beis Hamikdash.
Likewise there’s a difference between men and women. These differences are reflected in halachah too. It’s with this mindset in place that we can begin to understand the brachah that men say “for not making me a woman ” and the brachah women say “for making me according to His Will.”
The normative understanding of this brachah is that men are thanking Hashem for the opportunity to have been commanded to do all the mitzvos — even those which are time-bound — and learning Torah lishmah from which women are exempt.
