We must never forget that spankings are for the boy's benefit. It is a correction, not a torture. With that in mind, once a spanking has been given and the boy has apologized, he is forgiven and can be comforted. It is most likely that the boy will still be naked, but the relationship between dad and boy immediately following a spanking is at its most basic and a boy's nudity is totally beside the point. I believe it is very important to the dad/boy relationship that dad shows care and concern for the boy after the spanking and re-establishes the close bond of trust.