I have yet to find a good spanking base, and if not for my friend, I wouldn't have found a good spanking pic for reference.
Anyway, I have much evil planned for this. Mulalalalalala.
You'll have to wait and find out though. I might shade later
The reference pic can be found here
You can change the genders (I made the spanker's boobs smaller for that reason plus...I needed them smaller okay!) but you cannot use it for perverted purposes (hentai, yuri, yaoi)
Note: By yaoi and yuri I'm not saying it has to be a guy and a girl in the pic, you just can't turn it into something sexual EVEN if it is guy x girl. When I refer to yaoi and yuri I refer to the graphic and perverted acts between the same genders. At the same time, don't forget I won't tolerate it if they are opposite genders either.
As always, as long as you don't claim it is yours, there's no need to credit me.