Since someone mentioned it on another board, I thought I'd give some info on these two linked series.
VR 1.0 - following the dot com meltdown there was this company plugging away. They had skipped buying Superbowl ads (meaning that they had tens of millions of unspent dollars) and steady revenue stream (they owned a porn hosting site), and they were plugging away on Virtual Reality. Basically, you put this helmet on and everything you see, feel, hear, smell, taste - and everything you do - isn't real. There are many things that VR could be used for - and one of their first markets is gaming. After all, gamers have the bleeding edge hardware that is needed to run the VR system and it will get people used to it...
Oh, and they learn they are wrong about "everything you do" being fake. A spanking in the game world leaves you with a pink butt in the real one and cyber sex can leave you with a mess in your pants....
Adventures In VR - Nancy Drew - was the first of a planned series of stories set in this world - and the only only one finished. A gaming company is coming out with a VR game licensed from the Nancy Drew series and it's crap, total crap. Someone is brought in to save it and the best idea she has to is hide Easter Eggs throughout it - and encourage people to ignore the game and focus on finding the hidden content.
Switch to the consumer. A girl gets a four helmet system (meaning four people can interact in the world at the same time) but no games or software. She and her friend decide to invite a couple of guys over - thinking that at the very least the guys will provide them with a few games. The game they decide to play is the Nancy Drew one - and some of the hidden content (the Easter Eggs that they are hunting) involve spanking.
The stories make a bit more sense when read in order - but I tried to make Adventures In VR - Nancy Drew - as stand alone as possible.
Good news! Both are in the library.
Bad news! Both are on the long side.
Other news! Both are stories that have spanking in them rather than being spanking stories (i.e. there's plot to get through before any spankings happen).
Goodgulf | 
