What are good ways to better accept the discomfort of a spanking?

For whom. Part of the reason spanking is no longer recommended--and in some places now banned--is that causes discomfort for both the person spanked the the spanker. The best solution is to stop using spanking as a form of punishment and turn to other types of well-studied consequences such as times our and loss of privileges. Make the punishment fit the crime, and be consistent.