Mistresses are looking very sexy when being in charge. So when a Mistress is standing in front of a sub, she is standing 'tall'.
With a Mistress in front of you, which (appearance) is more appealing to you?
A physical tall Mistress (with heels) ?
A Mistresses that is tall, whether sub and Mistress standing, to sub standing and Mistress on the floor (tickling your feet) ?
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To me, it's both. Whether she's a headsize taller to looking upward to look at me.