G.B.
A women's X-Small is the same size as a girls 12-14.
A woman's Small is the same size as a girls 16.
I sell leotards, tights, shorts, other stuff related to gymnastics and dance in the store I work in.
The only "real" difference in the 2 size groups is that ladies may have a tiny bit fuller hip since most women have had children and their hips have slightly spread out.
The cup are will be a tiny bit fuller in the women's top garments. They may be a bit more suggestive too. Like a spaghetti strap instead of a wider strap, a deeper V in the front instead of a more modest cut. A larger arm hole, a tiny bit longer waist. The leo's may have a more high cut thigh hole. Not a lot of difference.
But in general terms, they are for just about the same measurements.
Our girl wears a 7 slim pant but I buy at least a size 8-10 for her so they are not vulgar looking. She has muscular legs and hiney due to gymnastics, dance, BMX, and other sports. So she can look nasty is a tight pair of leggings. When she is going to the next size up I will start looking at the ladies sizes. Even though she is only 8 now, when it's time to move up for a decent fit I will not ever worry about what a tag says. If it fits and looks good that's what we'll buy.