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I have a strong aversion to immediately spanking as soon as Matt does something wrong. I don't want me spanking him to be an emotionally-driven reaction on my part, so I like to give it some time before I spank so that I'm calm and clear-headed.
I found that the best time is at night, when I've had the time to unwind from the stresses of the day. So if Matt does something to earn a spanking, I will take care of it after his nightly shower.
If he is due for a spanking, I will instruct him not to get dressed after his shower. He knows what that means. When he is done showering, he will knock on my door, and I will tell him to come in.
Of course, since this is right after a shower, he is completely naked. He's 15, so he's at that age where he is much more self-conscious about stuff like that than he used to be. I personally don't really see it as a big deal, but if it makes this whole process more of a punishment for him, I consider it a good thing.
We then have a discussion about the reason he is going to be spanked. In the past, this was usually a one-sided lecture, but now it's more commonly the case that he is able to carry on a mature two-way conversation.
If he believes that he is being punished unfairly, I will hear him out as long as he speaks respectfully. Ultimately, I still make the final decision, but I at least give him the chance to explain his side of things.
Sometimes though, there is no need for any sort of discussion at all. Sometimes he knows exactly what he did wrong and would prefer to just get on with it.
Once we've said all that needs to be said, I will tell him what I plan to spank him with. If it's a relatively minor punishment, I will put him over my lap and use my hand.
For normal punishments, I use a leather strap. And for serious situations in which I feel that I need to make a very memorable impression, I will use a school style wooden paddle.
For strap and paddle spankings, I will start out with a spanking by hand as a "warm-up", just so it's not too much of a sudden shock to him. After the warm-up with my hand, I will have him bend over the back of the chair so I can spank him with the strap or paddle.
I don't do "corner time" or anything like that. Once I'm done spanking, I consider his punishment to be over. I will always hug him afterwards. He tends to get very emotional when being spanked, so he needs affection afterwards. I simply don't have it in me to send him away immediately after spanking him.
After his spanking is over, he usually doesn't leave right away. I usually like to watch TV around this time, so he will often join me on the couch. Of course, he tries to avoid sitting on his butt.
It's kind of funny in a way. He's a typical teenage boy, so hanging out with his mom is something he usually tries to avoid doing. And yet, suddenly he wants to hang out with me after I've just finished beating his butt.