well, first of all it would be best if it was with someone I cared for. I think physical intimacy is all the more enjoyable and special if you have that emotional/intellectual intimacy to begin with.
The location of said kiss is also important. I, for one, am a sucker for romance. Now, it doesn't have to be any kind of big ordeal. Spontanity works wonders. Perhaps, a midnight picnic under the stars. We are both sitting together in a big open clearing in the forest on a nice big blanket. We eat together some delicious food that I have prepared, including feeding eachother some nice, juicy chocolate covered strawberries. I gently wipe away the juice that is dripping down your mouth with my soft fingers (just to tease you a little).
Then, I cuddle up behind you closely, wrapping the blanket up around us. As we look at the black, sparkling sky, we suddenly see a shooting star. I close my eyes tightly and make a wish. You ask me quietly what I wished for. Without a word, I slowly breathe with my warm breath on your cold neck.
Next, I delicately turn you to face me as I am kissing from the back of your neck to the front. I pull back and look deeply into your eyes for a moment, getting lost inside. I smile just a little grin and pull you close to me as our lips meet in a sweet yet sensual dance. I then brush my cheek softly against yours for a minute. I hear your breathe quicken, so I plant little kisses all over your face, on your forehead, cheeks, eyelids, nose, and finally again on your mouth. Once there, the kissing gets more intense and passionate. I trace the contours of your lips with my tongue until they part and our tongues gently and then intensely tangle and intertwine together until we cannot breath. We breathlessly part and I go back to holding you from behind as before.
I whisper into your ear that that was what I wished for, with a devilish grin on my face and sending shivers up and down your back.