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Ain't giving much about myself except that I'm a guy and why I enjoy /ss/. I think what I prefer is the romantic aspect of it, and a lot of it comes from my own childhood where I crushed on girls my age or older. I started off on regular porn and hentai when I was a kid, then it all went downhill from there... as in "I actually ran into actual cp" downhill, that fucked me up big time, and partly makes me glad I don't go out much. I don't even really have any sexual attraction to my mom but I've found myself drawn to milfs, teachers, and loving nurturing female figures (in a way the saddest way I can describe myself is Denji without Makima).
With /ss/ I tend to prefer stuff that is not rapey and agressive, but more loving, wholesome, and romantic (with maybe some ENF included in). I REALLY hate rapedom and other fetishes that involve people being harmed, whether the victim is a shota or a woman, I also tend to hate the ugly bastard trope and NTR, which has sadly polluted hentai, and there is an unfortunate amount of it in straight shota stuff as well, what really fumes me is when a shota with a crush on an older woman gets NTR'd by a bunch of ugly bastard shotas (why anti-NTR isn't much of a thing I'll never know, beating the crap out of ugly bastards who harass women seems like a great fantasy).
Its also why I REALLY don't get much into lolis since its infested with the stuff I mentioned earlier. I think I just hate the idea of sex being used as a form of power dynamic and forcing others to submit no matter how much you hurt them (which may or not have originated from my hatred for being bullied and other things.)
I don't really have an irl attraction to children thankfully (I'm too much of a Booba Enjoyer), and I'm deadset against actual pedophillia. But for stuff like /ss/, its thankfully just fantasy, granted most of that stuff is sadly produced by a bunch of basement dwellers who don't know what actual relationships and development are like, but I've found myself way more interested in /ss/ recently than regular vanilla stuff, mainly because its so hard to find tame vanilla stuff that either isn't dull AF or is buried by a bunch of the less appealing fetishes like hyper genitals and other stuff.
I tend to prefer innocence and puppy love, with a good bit of the shota wanting to pursue a relationship in a non cringe way (if anybody is familiar with insexual awakening 1 and 2 you probably know what I'm talking about).