Depends on your parameters.
In terms of tone, males and females can have the same areas of definition with one major exception, the pectoral muscles. Obviously, women have breasts that sit on top of the pectoral muscle group, and you can’t really “tone” fat and fibroglandular tissue. Otherwise, women can achieve definition in the same muscle groups as men.
In terms of muscle strength and size, that’s where the sex differences start.
I forgot the exact ratio, and I’m at work so I can’t really look it up very well. But, women I believe are on average 10-15% less overall strength and a comparable ratio for size.
These are three reasons for this. One, males gain around 20-50% more muscle density after prolonged use than women. Two, males have a higher metabolic index for our muscle tissue (protein synthesis and repair rate is the same). Three, males and females have differences in body mass ratio that leds to more fat/muscle being in different places on the two.
Overall, the differences are not as pronounced as many people claim or suspect. Your average male and average female are not massively apart in terms of overall daily strength. But, males start with an advantage in muscle mass from the onset due to morphological differences, build muscle faster after prolonged use, and more of our metabolic activities are geared toward muscle building. A highly trained female will eclipse an average male in terms of strength. But, a highly trained male will most times be stronger and larger than a highly trained female.