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A small penis going into a large pussy, ass, or mouth is one of the best things ever, made even better by the larger female partner actually getting off on it.
I find the concept of a woman pleasuring a microcock and loving it far hotter than if it was a huge monster shlong at the center of her attentions.
That's the appeal of /ss/ for me, it's the complete reversal of the normal expectations of female sexual desires: the shota is far younger, shorter, weaker, and more vulnerable than her, his ochinpo is tiny and not even fully developed yet, he's sexually innocent meaning she has to not only take the lead but also teach him everything (or he is expected to be), and the woman or teen girl has to actively pursue the boy for sexual activity, potentially she may also be risking a lot in the process, and once she has him it's her that has to do all the work (or so she expects).
She has to be very interested in the male partner who is in every way the exact opposite of what society expects her to sexually desire, and that makes it so much hotter.
None of this works unless it's a very young boy with a very tiny and realistically depicted thing between his legs, unfortunately this kind of /ss/ is very rare, and most works that fit this criteria also tend to include the humiliating feminization of the kid, which for me is a huge turnoff.
I'd much rather have a very young boy who just gets laid by a horny female pedophile with a taste for preteen peens.
There can be all sorts of justification on why she prefers sex with boys younger than 8 and wielding a twig shorter than 4 centimeters. Perhaps because most of the pleasure receptors are at the entrance of the female orifices, perhaps because a female psychology makes sexual pleasure more about mental stimulation than physical, perhaps this is just her paraphilic fetish and she doesn't need to explain why a chisai chinpo is the best thing to make her cum hard. Her enjoyment might be vicarious, similar to porn, one would take pleasure in the empathic experience of what another person, like her partner, is likely experiencing, his pleasure and excitement is hers.
Another appeal is the degree of sexual depravity the female must have going on to be in a sexual encounter with a very young boy, especially if she enjoys it and sought it out.
The idea of being sexually dominated by a MILF as a kid and being the kid who had a MILF sexually submit to you is an adult fantasy that is very appealing as well.
There are some scenarios I like where the boy is just been born, as a prick typical for a newborn, or one that is even smaller than average, and women are already excited to sexually interact with that little thing with their bodies, like the baby's genitals must be physically stimulated, the boy is sexually appealing to adult women even on his first day, and the women love getting this lucky little bastard laid.
It says a lot more about the women of this world than it does about the kid himself, even if you write in some excuse like the idea that the boy has some mutant power that makes females inexplicably horny for him, and unable to resist doing all sorts of sexual acts with him (like the rapebait doorknob scp).
I like seeing a beautiful woman sucking or getting fucked by a micropenis, especially if se enjoys it.