Both for me. I've always been a ler for the most part but, with every passing year I find that I lean a little more and more toward some leeish fantasies. Probably because the sensation of tickle in itself has always fascinated me and though I'm a dominant tickler, I do have my masochistic side.
I answered "both" cos, after always being a ler, now I'm interested to discover how it feels being intensively tickled. It may be still more exciting to tickle someone when you personally know what a ticklee can feel and think while getting tickled.
*Looks at possible poll answers* I can't vote - there isn't a "None of the above" up there... 🙁 If I were to be in a tickling situation, I'd like to imagine myself as the 'ler, but I'd be more likely to end up as the 'lee in a real life sitch. 🙂
If I'm still as ticklish as I used to be I don't know that I'd take too much as a 'lee but I can say I enjoy being a "'ler fer sher" so I'll go with 'ler...