Maybe I could re-phrase this question as "are you a tit man or an ass man?"
Personally, i consider myself slightly more of an ass man than i am a tit ban. There's nothing more that i love than a nice ass on a woman. A nice ass really gets my motor going. Sure, i love boobs also. But a nice ass? Oooh-la-la, as la 'belle Gisele' would say.
However, when i undress an sp, i usually start with the top. The bra usually will come off first before her panties/thong. I may even start making love (foreplay) to a woman with her panties/thong still on, if i enjoy what i see.
How do you merbites feel about this? What about the ladies? Do you prefer to have your bra removed first, or your panties? Does it make a difference?