as a "ticklee" I crave taunts that aren't childish (kitchy koo etc is OUT!!) I prefer taunts to the effect of "I could stop, I could ease up on you...but I won't" or "aww, what's the matter??" Really, I'll latch onto anything she says, it's an amazing turn-on that my various exes never did enough of...
I'm a fairly large man- a petite woman bringing a big guy to the edge with her little fingers, having him writhing, powerless, is just HOT with a capital H O and T! And she MUST tease and taunt him as well, revel in his suffering...