Cowboy is a position that is excellent for givers new to pegging. The receiver is in control of the speed of the penetration, the depth and the angle. The giver can just lay back and enjoy the view. High intimacy with eye contact, and the receiver's cock is accessible by both parties.
Reverse Cowgirl is a good position for the receivers to take larger toys. The giver can lay back and watch the receiver take a big toy at a sexy and safe pace. Many receivers love this position and say it makes them feel sexy or pretty.