They benefit both the man and woman. Pillows can push the hips up of the person on bottom, whether that be the man or the woman.
If the man has a very large cock or the woman has a very tight pussy (or both--score!), then remember to be careful about WHEN you use the pillows as the extra help can actually hurt the woman. You might want to wait until she has had an orgasm or two before using them.
But for normal sized individuals, pillows can be great for getting that cock all the way inside her-- making it hot for everyone!!
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NAKED Slumber Party