It's the Thai ones that don't do HE.
The Chinese massage place opposite the coach stop on Avenida Europa does HE and sometimes more. They also have a place run by the same team in the old town in the same disgusting pink colour on Ave Rufaza. That also does HE and sometimes more.
There are also ads in Costa Blanca News Relax section with a number of Benidorm "masseuse" advertising an hour from 50 Eur with an ending of your choice (hand, mouth or pussy)
Finally, as well documented on UKP there are the nationwide web sites like pasion.com, mileroticos.com and destacamos.com in which you can narrow your search down to Benidorm.
hth.