Secondary-side center-tapped transformers are widely utilized for high step-down forward DC-DC converters. For reducing the copper loss, optimization of the winding layer allocation can be a promising approach. However, the optimal allocation pattern has been difficult to be elucidated, particularly if the winding is formed of parallel-connected winding layers or carries the AC and DC current as in a center-tapped winding. This difficulty is addressed in this paper by proposing a copper loss analysis method applicable to parallel-connected winding layers and a center-tapped winding. The proposed analysis method utilizes the Dowell method in combination with the extremum co-energy principle, which has been recently proposed to analyze the current distribution in parallel-connected winding layers. As an example, this paper analyzes the center-tapped transformer each secondary winding of which is made of two parallel-connected winding layers. The optimal winding layer allocation pattern was elucidated by comparing the copper loss among six possible winding layer allocation patterns. Appropriateness of the analysis was verified by simulation, suggesting the effectiveness of the proposed method and the importance of optimizing winding layer allocation in the forward transformer design.