There are all sorts of ways that I enjoy. I'm not into diapers. But I always want to administer spankings to the bare bottom.
Over the knee is great. Probably the most intimate position. Good for both light spankings and long extended punishments. Gives a certain sense of helplessness and humiliation.
Bent over a char or table or desk or similar device. Good for heavier spankings and the use of other impliments, such as paddles. Also good for group punishments - both multiple spankers and multiple spankees. Good for exhibition and public punishment. Also keeps the genitalia exposed to monitor arousal (which may earn further punishment! 😉). Also, depending on the particulars of the furniture used, it can be a good position for binding. The recipient can be left to anticipate the spanking, or to comtemplate it afterwards, or to simply remain on display.
Vertical - X-frame, whipping post, or similar. Also good. I prefer one of the above options. The vertical position tends to not emphasize the buttocks as much.
For various scenarios and embellishments, I like to have them count the strokes aloud, thanking me for each one, or specifically asking or begging for each one. If they forget, or fail to do so, the count starts over. If it's a punishment, I like to have them clearly state what it is they are being punished for. Sometimes I like to continue the spanking until they give me some motivation to stop.
A lot of the time, I like to give conditions of behavior during the spanking that will earn more (such as failing to thank me for each loving stroke). Sometimes the spankee is completely nude, sometimes the panties are pulled around her ankles - and she can kick all she likes, but if the panties come off, that's another ten strokes. "Dirty slut! Letting your panties fall off!"
In a bent over, non-tied position, the subject can be forbidden to lift her feet off the floor or to block or try to protect her naughty ass with her hands. If she fails to comply, she gets more, naturally.