Well it all depends rollergrl. Are we talking an erotic risque factor, romantic, or are we talking comfort. A water bed is a great place (especially when you add a little baby oil). The beach is a bit of a daunting task especially if it is spontaneous. Being ill prepared for the beach can leave you with sand in places you don't want. How about on a towel beneath the waters of a cascading waterfall.

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Deep into that darkness peering,
long I stood there, wondering, fearing,
Doubting, dreaming dreams
no mortal ever dreamed before.