From the few I've tried on Google Cardboard, the best parts of any VR sex is when the girl is right in your face and kissing you. It's probably the closest to feeling like you're actually with a girl, with her looking directly at you and her hair dangling over your face. It's so strange how our brains work...without the actual tactile input from our fingertips, all you have is the visual and audible part to recreate the sensation. But that's enough to give you a fleeting feeling of having an actual person there.
Someone should make a subgenre of pure VR makeout sessions.
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