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smiling is the best option

Whether you are the spanker contemplating the spanking you are about to give

and enjoying the thought

or  giving a spanking and enjoying your task

or the spankee who was spanked and enjoyed most moments of being spanked

remember that
A smiling spanker makes the day better, specially when rewarded with a glass of wine served by her recently spanked partner
so enjoy life... and bare that bottom often
even if it causes some momentary tears