What Position Do You Prefer?

I have found that the most comfortable spanking position for both the spanker and the spankee is to have the spanker sitting on a bed with his/her back against the headboard, and the spankee lying over his/her lap above the spankers knees. This position can also be used on a couch with the spanker in a sitting position and the spankee comfortly supported over the spanker's lap.