I've long been turned on by pee play, it has become one of my favorite fetishes. I find most variations to be enjoyable depending on the situation, but wetting, holding, watching/being watched and showers are my favorites. I enjoy Watersports for many reasons but I find certain aspects to be what I enjoy the most about it:
1) The Taboo of it. There is a certain thrill of knowing that you're being a sexually deviant, it is an act that most everyone would agree is quite dirty. Yet it is also very natural and beautiful. It takes a certain level of inhibition to be willing to participate in it, and a special type of person to join in with you.
2) The Intimacy of it. To share pee play with someone is in essence allowing them to see you nearly at your most private and vulnerable. To have someone accept you in this way is very intimate and very loving. And anyone who can share in such play is mutually uninhibited and that openness I find very sexy as well.
What about you?