It may take place in the real world, or via an internet forum, chat-room, or email—allowing for physically or virtually impossible erotic interests to be enacted.
How seriously the play is taken depends on the people involved, and the scenario may be anywhere from simple and makeshift to detailed and elaborate, complete with costumes and a script.
Nearly any role could become the base material for an erotic experience, and there is no limit to what objects an individual could consider sexual.
It may, for example, involve wearing of a costume which is regarded as erotic, such as a miniskirt and stockings, or one or both partners being nude, say for an evening.
Using an avatar, people communicate with each other erotically, and there are games that specialize in cybersex role playing.