The great thing about doing research on the web is the lateral-ness of it all. You start looking for the answer to question A, don't find it but off you go on some tangent and discover the answer to question Z. You didn't know you wanted an answer to question Z, but it's good to have it when you have.
So today I've discovered kiltgo. Bit puzzled by it at first (something Scottish maybe?) so I Googled and there it is, kiltgo - an acronym, short form for the phrase Knee I'd Like To Go Over.
The best expression of all things kiltgo is the image blog Kiltgo. I rather like the way that the elements of the perfect kiltgo image come together.
First off, you need good legs. No good if the owner of those legs is standing, she needs to be sitting. She should also be wearing stockings and, if possible, be adjusting her suspenders.
She must be elegant, well-dressed and - if possibly - have a direct, no-nonsense look in her eye. In short, she has to look as though she would happily put you, the viewer of the image, over that knee and spank you like you've never been spanked before.
I think I'm a convert. I didn't know it, but I think I'm a kiltgoer