Yeah, so, I'm not sure what he was afraid she would figure out. How could anyone deduce anything about you using beauty products and/or crossdressing just from how soft your butt is? Maybe you just naturally have a soft butt?
Also, it likely wouldn't have been sexual harassment if she just ignored the whole thing from the start. And ok, she thought maybe she made him feel uncomfortable, so she apologized properly, fine. But then going on and on about how soft his butt is after that, that is definitely sexual harassment for real.