IMHO, the best situation is...
1) over the knee.. hand spanking
2) skirt hiked up to her waist, or jeans/pants yanked down to her ankles
3) panties at half mast around her knees or slightly lower
4) she is wearing high heels
5) legs kicking slightly in a feeble attempt to escape this embarrassing predicament
6) one hand pinned behind her back (?)... highlighting how defenseless her cute rear end is
7) pretty long sexy hair is flying through the air.. in reponse to the nice stinging on her ass
8) spanked by a well dressed guy (her bf? boss? neighbor?)
9) both male and female witnesses are in the background, with the pretty ladies delighting and relishing at her embarrassment as much as the guys
10) her bottom is fully bared with a small bikini full moon tanline (which suggest that her rear end doesnt get exposed in public much).. . but of course turning to a pinkish-red hue
any or all of these

great posts!!!