I am not one to glorify virginity. I don't think it that special, maybe because this is still something that has an aura about it that makes it special enough to wait for conditions to be perfect for you to do it. Sure, the first time is special and never forgotten and there's the added physiological factors for girls (the pain of stretching, etc.) that will make it somewhat "special"...but aside from that, my only reason for waiting is the risk of pregnancy. Are you mature enough, financially secure enough to bring a child into the world? That's the chance you take. Even with a condom, you're risking being one in 1000 to have your condom (at 99.9% effectiveness) fail and bring a new life into this world.
Other than that, if you take sex at face value, it is what it is. If you want to make love, then that's something way more complex and involves whatever factors you decide to throw into the mix.