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This is funny and cute. She's clearly going to be spanked, and the small bit of her hand and arm we can see shows that she doesn't want to be. I can see from the positioning of her legs that she's probably the kind who kicks too.
VERY nice detail on the panties. I just wonder if Papa's going to pull them down too or if he's just going to start then and there. Chances are it's the former. Either way, she's in for a hot, stinging arse.
The texture of this picture looks a little different from the other pictures. I wonder if Makoto did this or if somebody helped or what?
