Generally? I'm opposed to actually roleplaying everything out. It has little point. I'm more for saying it happened.

On the same side of the coin though, I do think roleplaying what happens before and after is perfectly fine, just going over things real quick for penetration and all. At most just assume what happened happened, talk about it if needed. (As with a lot of roleplay, talking stuff out can be very important)

I favor the fade mentioned by Jazuela in her first post, and usually favor covering a little more than that just to make sure things don't get too graphic. Most of the time a point can be made without describing every detail, this isn't a text-porno or Tom Clancy book.