Personally I think they are pretty hot - one nipple only, has to be a ring, not a bar for a guy. I also like piercings down under, but I have a piercing fetish I guess.

I don't like tattoos in general most (not all) are tacky and I could give them a pass.

As for the other posters, I have seen several guys at gyms with piercings working out. Almost every guy I know who has one nipple pierced is as straight as they come, they also seem to be more secure of the masculinity and I know this is a generalization, but they seem to be good in bed (not necessarily hung just good sexually). However, both nipples pierced and you usually have a gay or bi guy.

Also almost every guy i know who has had one is not really into nipple play, they do it because they like the looks of it - as another poster put, it's decorative jewelry, you do it because you like it.

One piercing I don't like on a guy is the belly button, was in vogue 5-6 years ago in socal - ugh it just looked bad on any guy.

Funny thing though, I don't really like guys with pierced ears - to me that looks gay.