What makes a man is his ability to establish his own values and live with them. Normally, you don't suddenly become a man at a certain age and it takes more than a pair of balls.
Anyone can tell he is a man when he thinks he is and said so. Here are some points which in my own opinion I consider what really makes a man.
1. honest to accept defeat when failure comes
2. mature and responsible to understand what his role
3. speaks with purpose and knowing that action speaks louder than words
4. handles life with virtue even if success is out of reach
5. respect others even they don't respect him
6. love unconditionally even if it means letting go
In the end, you're the man...