First-person pronoun is "Ore."
He is a casual male friend to the protagonist.
He's fine with dirty jokes and roughhousing.

Body is completely female.
First-person pronoun is "Ore."
Mentally still considers himself a guy.
Finds his female body amusing.
Interacts with the protagonist with the same distance as before.
Still okay with vulgar jokes.

Feminine values become ingrained.
First-person pronoun gradually shifts from "Ore" to "Watashi."
She starts to feel embarrassed by dirty jokes.
She becomes conscious of her clothes and hairstyle.
She feels happy when the protagonist treats her as a girl.
She begins to see the protagonist as a special member of the opposite sex.

First-person pronoun is completely "Watashi."
She fully recognizes herself as a woman.
Feminine clothing and gestures come naturally to her.
She loves the protagonist as a romantic interest.
She wants to be seen as cute by the protagonist.
She can be affectionate and express her feelings on her own.
The boldness from her days as a male friend remains,
but it has also transformed into a soft, girlish personality.