Talking during a spanking

I was curious about the things you all say to eachother during a punishment spanking? Do you lecture your sub? I also heared that some people count the strokes? What would be the reason for counting?

Personally, I make sure that my gf knows the reason for being punished before I start. I don’t make her count the strokes, I don’t even know how many I give her, I just stop when I think it’s enough. After it’s done I always try to comfort her.

I really like when he says sympathetic things.

"I know it hurts, baby, but you're taking it so well for daddy."

"just a little more, I have to make sure I get my point across. You're such a good girl."

"ssshhh, it's going to be okay"

"I'm not done, we both know you need this, but I can give you a small break"