This technique best works with "Riding Cowgirl" position like these: https://imgur.com/a/QDMWneq
First, you need to find videos where a guy (you) is laying on a bed and girl rides him. Then you will be able to rotate/flip a video so YOU will be a girl, achieving Female POV.
Here are a few links to Riding Cowgirl videos:
https://www.sexlikereal.com/virtualreality/scene/id/4632-cashing_in_your_v-card
https://www.sexlikereal.com/virtualreality/scene/id/5328-warm_up
https://www.sexlikereal.com/virtualreality/scene/id/5242-horny_lady
https://www.sexlikereal.com/virtualreality/scene/id/5127-teachers_wet
https://www.sexlikereal.com/virtualreality/scene/id/5122-fit_babe_loves_to_fuck_near_posh_cars
https://www.sexlikereal.com/virtualreality/scene/id/5063-horny_brunette_blows_and_fucks_a_fat_dick
https://www.sexlikereal.com/virtualreality/scene/id/5015-special_delivery
SLR app
You can also convert videos to Female POV in SLR app as well (they are using DeoVR player under the hood). There you need to start playing any video (even preview video) and click on Settings icon. Then toggle "Vertical Flip" switch button and also drag Tilt slider to the right. Unfortunately Tilt in DeoVR is only limited to 90 degrees so you won't be able to sync a virtual body with yours... A few months ago I contacted SLR support team to increase Tilt range to 180 degrees but they did not do it because they don't think this adjustment is useful to anyone. But it is! If you think so too - then please contact SLR support at https://www.sexlikereal.com/pages/contact and ask them to increase Tilt to 180 degrees!
Source: https://www.reddit.com/r/oculusnsfw/comments/8ztkt1/guide_how_to_convert_almost_any_video_from_male/