Corner time is a nice psychological time.  

If I’m genuinely going to punish a submissive, then putting her in the corner for a while beforehand gives her time to think about why getting into trouble is a bad idea, and to develop some butterflies in her tummy.  

If it’s punishment she’s waiting for, she’ll generally be naked. And holding the instrument I was going to use on her. That helps her to concentrate and think about what’s coming.  

If I were just going to spank her for her pleasure and mine, then the waiting time helps her to get turned on before we start. It allows extra games like testing her for wetness once she’s over my knee, or in whatever position she’s going to be in. A spanking feels best when the submissive is already turned on before we start. As everybody knows.  

Of course, because the body doesn’t know about the distinction between punishment and sexual play, she’d probably get turned on while she was waiting to be punished, and she’d be slightly apprehensive while waiting for a good girl spanking. That’s okay.