A description of remarkable high quality and style; implying significant gratification to be had from the described object.
Taken and enhanced from the old fashioned version meaning "very" - (i.e. "Brand Spanking New") and combining it with the sexual nature of the act of spanking - there is an erotic edge to this word.
As if that which you are describing will give you some form of sexual pleasure, either express or implied.
Hey - your boots are totally spanking!
Wow, that new album is spankingly good!
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