In the article "Is 'The Number of Deaths' Important?", the comments made by happy pi are as follows:

"Yes, this instruction is for women - but only men can take away a woman's virginity. So doing this is a crime (a wrong action) against the woman's father and future husband, shaming her and subjecting her to punishment."

This leads to an interesting question:

If only men can take away a woman's virginity, then from a biblical perspective, it seems impossible for two women to engage in the "sexual act" defined by the law... What impact does this have on the behavior of men and women?

It is not advocated; it is merely raised as a question.