I'm sure dozens of people have this question so I'll give it a long answer -- I'm not into it on a surface level and wouldn't draw it for myself. But, it's one of those subjective things that I might reconsider if I like the situation around it.

Some people that know me more personally are aware that I have drawn art with dirty kinks, but I'm a weirdo in that the reasons I like those things aren't for the unsanitary or degrading aspects like many people seem to be. I don't even like coloring those kinds of things. But I can draw something involving two characters in an intimate situation enjoying something like that. I refuse comms that ask for these things in a way that go past my comfort zone because I know I wouldn't enjoy drawing it, and as a result it'd look terrible or feel forced.