A guy who I have spanked before asked me about this recently. He said that he has offered up his bare bottom to females who need a way to relieve stress. He said that they really enjoyed turning him over their knee when they needed an outlet for their frustration. I decided to give it a try and oh my goodness!! It adds a whole other layer to the whole spanking experience! Getting out frustration on a male backside....just amazing!
Sounds like both the lady and the guy get what they like so why not, sounds like a great idea. For me I'd prefer it if was taken to more than just spanking though.
My wife gives me punishment spankings for misbehaving - I think she relieves her frustration with me by lecturing me and then administering a sound spanking.