It's a mood thing, I think.
I remember walking into a bedroom once to find my partner of the moment sitting on the end of the bed wearing only a thong. Given that she had the nicest pair of (probably enhanced) boobs I had seen to that point, I was quite thoroughly seduced.
On the other hand, I have taken great delight in "unwrapping the present" at times as well so some sexy attire is appreciated. A nice nightie with a thong beneath or something like that is always enjoyed. Even pyjamas can be fun as I unbutton the top to get access to what lies beneath.
If we are fucking, I like a girl completely naked. But before we get to that point, there are a million sexy combinations. I like girls bottomless, or nude in shoes, or nude plus shoes and a baseball cap. Nude but still wearing jewellery and make up is also insanely hot.
Unequal situations are also hot. I like a naked girl on my lap when I'm fully dressed. But sometimes I'll greet my girlfriend at the door totally naked and drag her straight into the bedroom. That gets her (and me) crazy hot.