I've read some of the comments on here, and while this is just my personal opinion, I think this story goes beyond "looks". Yes, the older brother was a bit too old and unattractive. The sister says so several times, but that wasn't what she saw in him. She saw past the physical to the person he was inside and that's what she fell in love with. The world is far too hung up on looks, to be honest. Many "beautiful people" are downright UGLY inside, and some who are deemed unattractive have the purest hearts.
But back to the manga, yes?
I'm a fan of incest manga. I find it entertaining when it's not real. I don't get grossed out easily, particularly when something is fake. It's a story and it's only as "nasty" as the reader makes it. My issue is that it was fairly boring. But I'll give points where they are due:
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The mangaka did her job as far as character development and showing how this introverted, somewhat selfish, emotionally bankrupt person was able to change into the very opposite with love and patience.
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She showed how a somewhat spoiled high schooler matured and learned to stop being two different people in front of each parent as well as come into her own as a young adult. (My gripe is that she looks 10 years old throughout the entire series, which doesn't help people get over feeling like they're reading ped/loli).
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This story played out like a bit of a film -a long drawn out film, but cinema, nonetheless.
MILD SPOILER ALERT
Koi Kaze isn't a necessarily bad story. Several times it made my eyes tear because it was somewhat touching, particularly when he nearly gives up on wanting his sister's love, or another part when they are in two different places and both reach out to touch the falling snow. There's a gentle sweetness there that can't be denied.
However, it shouldn't be rated 'mature' by any means. The physical intimacy, if one is looking for that, is non-existent, and the artwork is awful. The story, for me, drags unnecessarily and the ending, well, what ending?
IMO, Koi Kaze had the potential to be more than what it was. The development and pace was too slow and unexciting when it could have held my attention a bit more.
Terrible? No.
Great? No.
But it's a decent read if you're not doing anything else at the moment.