Almost all masturbation moment is accompanied by sexual fantasies. Some of these fantasies are role-playing. Haven't you thought what would it be like if you and your partner make those fantasies come to life? In addition to that, it's just like having sex with someone new every time you do it.
General guide
Plan ahead
Everything ends up with a good result if it was carefully planned. Think ahead about who do you want to be, where you want it to happen, and the scenario as well.
Props
This includes costumes and other accessories that you want to put in your bedroom. These things are not necessary but they will surely enhance your sexual role-playing experience.
Keep your act constant
Laughing at your partner because he/she looks funny in his or her costume and/or your partner plays a role that is very parallel to his or her personality is definitely a total turn-off.
Issues with sexual role-playing
Most couples feel uncomfortable doing role-playing during sex. The reason to this is because well they are a couple and as such, they share a high level of intimacy. They prefer an intimate sex rather than a kinky or wild one. Sexual role playing is best done in one night stands and with sexual acquaintances but it can also save a couple's dying sexual relationship.
Insecurities can arise since role-playing may be perceived by a partner or both partners as an alternative to having sex with someone else. One partner may think that his or her partner is getting bored with him/her and want someone new to have sex with.
Despite all these, a lot of therapists recommend role-playing during sex and a lot of couples have actually achieved very good results in solving their sexual relationship with role-playing.