For me, it was a buddy named Steve; when I was about 13 years old. We were hanging out at my house one rainy afternoon, my mom had gone to the grocery store, so we were pretty much alone in my room. We were talking about sex and before long he told me he was horny and took his cock out of his pants and started stroking it. I was dumbfounded as I had been having wet dreams for about 6 months and never ever thought about jacking off.