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This is a gag that's been done by several other artists already. In case you don't get it Kokoro uses masks to express her emotions. It's a bit more complicated than that and at the end of Hopeless Masquerade she manages to "stabilize her emotions" (according to the wiki anyway, I haven't played it yet) so it's possible that she doesn't need to use her masks for that anymore.
Long story short Kokoro's face is usually completely blank no matter how strong of an emotion or reation she's feeling. So if she was, say, over a lap getting a hot bottom her mask might be a crying face or angry, flickering back and forth depending on her mood. I don't know all the details (for instance I don't know if she can even talk or vocalize at all) but it makes for a interesting bit of spanking art.
Imagine if her spanker didn't know about the masks for instance and kept spanking because Kokoro was completely silent and they took it as a challenge....I'm having evil thoughts now, sorry.
Anyway, it's an interesting character quirk. The wiki has more info on her if you're curious or just attempting to study up on Touhou. http://en.touhouwiki.net/wiki/Hata_no_Kokoro It's a daunting fandom to get into but it's pretty interesting, even if you don't play the games there's some neat things going on there. Lots of mythological references, things like that. The fandom itself can be pretty amsuing as well since they've contributed quite a bit towards fleshing out these characters and the humor can be insane.
