As a true switch, it varies. For being spanked, my fantasied are always non-consensual. For giving, however, I just cannot conceive of ever giving a non-consensual spanking.
I picture there being a knowing, smiling, sympathetic school secretary in the main office who will be called in to witness and paddlings. In the principal's office, the paddle is kept hidden in a closet or drawer until time to do the deed. I picture tape on the floor for my feet and a padded chair to end over and hold onto the arms. I imagine being told to keep looking straight ahead at a clock on the wall until my paddling is finished and told not staying in position would add an extra swat.
I'm showing my age here probably, but when I was growing up, just the idea of someone of the opposite gender seeing me in my underwar or, heaven forbid, my bare bottom, was enough embarrassment and still is for the most part except a lover medical person. Spankings do not have to be naked for me, whether giving or receiving, to have a large amount of humiliation.
By the time I was 16, the Beatles had broken up, and most of the songs I listened to were from solo artists such as Jim Croce, Marvin Gaye, Elton John, Carly Simon, John Denver, Paul Simon, people like that.
I drove from Lexington to Knoxville once...was well worth it the three-hour drive except I should have brought a pillow for the drive back home the next day..