aside from "no minors, no real people without 100% verifiable consent and ID from those people," and other obvious contenders like that, i generally like to reframe this question by focusing on what i LIKE to draw, which is to say stuff that i find visually compelling to draw or stuff i think is hot. i really like drawing BDSM, "damsel in distress" fantasy scenarios ("damsel" being a gender neutral term here lol), and fear play, some monsterfucking, big dicks and size difference, cumshots and cream pies, an assortment of other stuff. i'm not into stuff that falls under the "unhygienic" umbrella like watersports, emetic, or scat play and i haven't gotten commissioned for it but would probably turn it down or suggest an alternative. i still take a long time with commissions so it tends to work best with stuff i'm enthusiastic about myself! i also don't take furry commissions but that's bc i'm just not that good at drawing anthro, and there are so many amazing furry artists out there i'd rather give a referral to one of them! as my skills grow and i push myself more as an artist i imagine this list might shift and grow over time, too, so in a year it might be really different and i'm curious to find out!