The player playing from the set of tees with the higher course rating is given extra strokes, with the number of strokes determined by the difference between the tees' course ratings.
Just be sure that the man is using the men's course rating and the woman is using the women's course rating.
Example: Let's say the man is playing from tees where the men's course rating is 72.5 and the woman is playing from tees where the women's course rating is 74.5. The difference between the course ratings is 2 strokes, so the woman (who is playing from the tees with the higher course rating) gets an additional 2 strokes added to her course handicap for this round.
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