I feel like I should add something to this discussion simply because I have enjoyed both receiving and giving spankings for years now, and I sincerely believe the advice given here has been wonderful. Please forgive me if I reiterate anything previously mentioned.
First of all, Iím into pleasurable spankings, one that will delight and arouse both me and my partner instead of punishment spankings. There is a major difference between these, and one can find sites on the net for both, and it is important to establish whether the spanking it is for fun and delight, or not. One does not want to cross boundaries. With that mentioned, communication, safety, and respect, I think, are key parts of the enjoyment to spankings.
Discuss how you wish to do the spanking because if it is a first time experience, you want it to be a good one or else the situation can quickly sour. Agree to a comfortable location for the two of you, and a position. Many resources state that over the knee is the most intimate while being bent over a bed or table is less and being pillowed up face down on a bed is more of a victimizing position. Is one going to strike with the hand, or use an implement, and for the first time, a hand is better, and again, intimate. How is one going to wield that hand? Strangely enough, it does matter. Having a relaxed hand with fingers separated deals a harder, stinging slap in comparison to a rigid hand. Then, one should consider the following: How hard is one going to strike, for how long, is a safe word going to be used or not, and what about clothes? What one does after the spanking matters greatly too.
I could expand on the above, but I think mentioning some of the basics of it are best. Read the advice, extract from it, research the topic and have fun experimenting.