You are so very wrong my friend (well at least for the US). The supreme court ruled that it is unconstitutional to ban digital kiddie porn.
http://en.wikipedia.org/wiki/Ashcrof...eech_Coalition
"Theres no excuse for getting off on pics of kid getting ****d or anything like that, even if it is just a drawing."
You're right there is no excuse it's just a matter of personal taste.