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It's good to be inquisitive when you have young ones who are just starting to be spanked and learn from mother's of older children for when your two are older. I have 3, my daughter is 12 and my boys are 10 and 13.
Psychologically, lowering the underwear signifies that the spanker has complete control as well as the intent to inflict maximum punishment.
As has been mentioned, the bottom's redness is a very important visual aid. Once the bottom has been reddened from my hand I reduce the force of the spanks when I go to my spoon. This allows me to prolong the spanking, making it more effective. I also take my time between each spoon spank for the same reason.
A good old-fashioned, bare bottom spanking is the proven antidote for any number of juvenile transgressions. The inherent embarrassment of a bare bottom spanking is most keenly felt even before the first smack has landed. With the child's bottom being the absolute focus of attention over my lap, I found that once they are over 10 yo it is a very memorable experience for them, they might as well be a helpless five-year-old as Mommy takes complete charge of the over-the-knee spanking experience.
This loving but strict mother will paint a hot, stinging, rosy red blush over every quivering inch of the naughty backside turned up on her lap.