I've never really given much thought to it. I either take them off, or leave them on depending on how shit got started in the first place. I will say that I tend to misplace my socks when the sexing isn't at my place. I've also lost my boxers once, or forgot to put them back on after; one or the other I haven't seen them since.

@Rowan - Your post reminded me of the movie Funny People; Adam Sandler's banging this one chick and she asks him to make a merman noise.

^I've always wanted to do that just to see what someone's reaction would be, but I keep forgetting...