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Great expression on daddy's face and it's clear his aim is good! Fine distribution of light and dark and her sweet bare hinder with the panties at half mast is nicely reddened.
An excellent picture. The girl's expression is an excellent mixture of pain and shock and the way she isn't flat out bawling but looks more like she's just starting to cry adds to the effect of the picture. Her position is good too. Also, I like her father's expression. It makes me think he's lecturing her or scolding her while he tans her.
Another good point is the depiction of the girl's skirt. It's pulled up very nicely and her panties aren't around her knees, but peeled down instead. We can even see the hem in her skirt which is a nice touch, as I don't see that often.
