It's not my thing, currantly, tho I know that there are lots of Dudes who swear by it.
Over 30 years ago a wissome lass fingered me in mid-boink (to my utter surprise), just as I was approaching the final countdown, and I hollered so loud that the neighbours complained to my landlord.
...Which is why I always make available (in addition to flavoured lube) appropriate ear-protection to my companion of the moment.... These are recommended by the British Columbia Workmen's Compensation Safety Standards Board for reliable poonability:
http://www.elvex.com/reusable-ear-plugs.htm
Elvex Quattro™ Reusable Ear Plugs
Quattro is a universal size reusable ear plug, designed to be used over and over again, with maintained comfort and effectiveness. Elvex Quattro offers the following features:
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A four flange design that allows this ear plug to fit almost all ear canals.
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An ultra-soft polymer provides a comfortable and effective seal.
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A sturdy and stiff handle that allows an easy grip for insertion and removal.
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Material is resistant to ear wax and body oils and will outlast PVC ear plugs by many months.
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Polymer is non-allergenic and non-irritating to the sensitive skin in the ear canal.
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Noise Reduction Rating is 25 dB, and the test was performed to ANSI S3.19-1974 at an independent and certified laboratory.