No.275
Who makes the cutest spankee iyo?
No.322
Cutest? Probably Nagato.
No.324
Viridi from Kid Icarus: Uprising is definitely a candidate, too bad there aren't many pictures.
No.325
Choosing the cutest out of so many cutes? Unpossible! But Yukko works.
Overall, I think cutest spankee isn't necessarily best spankee. I tend to favour bad girl types for rather obvious reasons; but also smart, cool, good girl characters, maybe because of the contrast to usual.