When I created the Audio Drama Ratings System for audio producers everywhere to be a helping hand in identifying various content warnings for listeners, I was aware that audio drama is the most intimate of mediums. Just try listening to the sounds of movie lovemaking scene at some point, you’ll notice its far more X-rated in your head than it is when you open your eyes and match the visuals.
Aural Sex is not something new, and actually has a pretty large audience. as 
describes in this New York Times article.
Whatever way you make your audio, even if it’s Aurotica (TM), give your listeners a clue as to what to expect, and they’ll appreciate it!