If by guilty you mean seems disgusting when not jerking off, or seems somehow "wrong" it's definitely watersports. I'm a switch so I both imagine me pissing on people and getting pissed on.
For me it's definitely about power, I have a friend who's into scat (no kinkshaming, not my thing, but it's very common trust me lol) who, ironically, has to kind of "fake" being into bdsm because the vast majority of people are into scat in the power play way, but he isn't, he just likes that fetish on its own more or less.
I'm not really like that, for me its all about the power exchange. Like I don't think I'd enjoy it outside of a bdsm scene or dynamic.
yeah pee can be so hot when i'm in the mood but i'd never be able to explain it to someone when i'm not horny.
I do love the powerplay side of things with it but also i think it can be really sensual too, all that warmth spraying over you and running down your body - i had sex with a guy once and after I was laying on my back on the sun lounger basking in the feelings, he stood over me and peed all up and down my body it just felt so amazing and nice, obviously it was powerplay and humiliation in his mind but it felt so nice that i was just left smiling when we went off to have a shower.