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Speaking as an American, I think this is a difficult task in the current culture. Your best bet is likely a setting where the characters are a bit drunk, and the woman initiates the kiss. That wil...
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#3: Attribution notice added
Source: https://writers.stackexchange.com/a/36625 License name: CC BY-SA 3.0 License URL: https://creativecommons.org/licenses/by-sa/3.0/
#2: Initial revision
Speaking as an American, I think this is a difficult task in the current culture. Your best bet is likely a setting where the characters are a bit drunk, and the woman initiates the kiss. That will avoid many of the politics of men sexually harassing women, if he does not initiate the sexual contact. (politics with which I agree.) I'd suggest a party of some sort; a woman with a reason to over-indulge (a recent breakup or other emotional trauma). A man she has had a non-romantic or only slightly flirty relationship with for some time; a man that considers her a friend. Put him in a position of helping her, or taking care of her; I can imagine she slips, he helps her up, in this non-romantic embrace of getting her to her feet, she kisses him and he responds in kind; but breaks it off: He feels guilty for taking advantage of her state. Perhaps he leaves, or brings her home (but even there has honor and refrains from further contact because she is drunk, and he's not "that guy"). Proceed from there; kiss accomplished, they both remember it. They can be in love and denial of it, at that point.