Hmmm... never done it, but I think it could be very relaxing. Growing up as an only child in a conservative family where sex was never discussed - even to this day - the only time I ever saw anybody naked was the odd occasion when I would walk up on my dad peeing in the yard.

Needless to say, I grew up with a certain amout of anxiety about nudity, and I find going against that upbringing very liberating.
In college I had a conservative and somewhat prudish roommate, and we had separate bathrooms so we never had to play the schedule game with the shower or anything. I probably would have been open to it, but there was absolutely ZERO chance of it going over. The time he walked in on me masturbating in my room I thought his hair was going to fall out.
I've never had a receptive environment, but in the right setting I wouldn't think twice about it.