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Whether it's a man or a woman, having guts is cool, right?
Literal
Man [even-でも] woman [even-でも] stomach [subject-が] is-settled [quotative-って] [nominalizer-の] [topic-は] cool is [agreement-よね].
腹が据わる (have a settled stomach) is an idiom for being gutsy or unflappable — part of a family of 腹-based idioms (腹が立つ for anger, 腹を割る for opening up). ~でも~でも creates 'whether X or Y.' ってのは is a casual chain: って (quotative) + の (nominalizer) + は (topic). カッコいい is an extremely common colloquial adjective for 'cool.'