Hmm...
If the author of a story is good enough, I can suspend reality enough to place myself in the character's position.
Very rarely, it is my own Mom, but, not how she, nor I, are now, but rather, from 30+ years ago, when I occasionally saw her nude, and, one time, having sex, when I was, let's say, at an "impresional age." If I want to feel a little less twisted, I just make it my Aunt... who happens to be her twin.