*le sigh*
I actually just recently tickled a lovely lady with this and had my own turn in the same thing.
I even started a thread for advice about it. But I hand carved out slits in a large plywood board that I fed velcro straps through. I then cut holes in a foam mattress pad and bed sheet which I also fed the straps through.
So these straps held down strategic points of the body which rendered the victim (me and her) helpless.
I THEN proceeded to drill in eyelet screws into the board that I hooked special toe stretching devices through that kept the feet stretched back so the skin was tight.
It was
!!!!!!INFUCKINGCREDIBLE!!!!!!
I loved this design specifically because it keeps you very comfortable while immobile at the same time; unlike most hogties or complicated rope rigs.
Personally, when I am unable to move at all, I'm more ticklish since I can't distract myself with heavy movement.
*double le sigh*
...oh sorry