I love lolis and shotas so much!! aesthetically, due to their cartooniness and exaggerated attributes. platonically, due to their child/ish whimsy. (suggestive warning for this next one, though) -and sexually.
mainly due to their cartooniness. they're so cute I want to gnaw upon them, or envision myself as the innocent blorbo spirited away by some seductive creature. their abundance of freedom, like:
"what'd you do all day, blobbily proportioned hominids?"
"..nothing :3"
"okay!"
and the reversal of power dynamics. the exaggeration of human features and social protection- and -neglecting. pornography as a distorted funhouse mirror of society. the fantasy of getting to shout back at (insert authority figure here) and not being taken seriously.. because kids don't Do that. because they're innocent. oughhh the irony!! the subversion of expectations! the inexplicable sexual freedom every shota or loli or however you wish to name them has!
it's wish fulfillment to me. twisted caretaking, cuteness-aggression, and recognition of the Self-through-the-Other.