I enjoy being gagged quite a bit. It adds to the feeling of helplessness. In my case I usually laugh very loud (hit the right spot and a I scream) and after years of living in close proximity to neighbors, having kids and not wanting to be too noisy, we often use a gag when I'm tickled. I love it
As sloarcharger mentioned, there are some safety precautions. Check in with your lee to make sure they can breath, communicate before hand how they will communicate to you if they need a break. Safety first