It's a he? Please no.
There's no surprise when you lift the skirt. Don't worry.
Old man alchemist making loli homonculus and transfering his mind into them. So mind of a man, body of a girl.
Wait hold on, how exactly that alchemist reached the conclusion that transfering his mind to the body of an artificial little girl was a good idea in the first place!?
He seeks immortality, which he found a way in terms of making the bodies and swapping. He's also a narcissist and only wants to be the perfect being, in his mind is to be a little girl.
It's the ideal form for all beings.
This is what he looks like before the transformation.