A sexual act where a man ejaculates into a woman in a circular fashion to resemble a Mr Whippy. Then finishes it with a shit (i.e. the flake).
as in "oooo derek.... im so horny like. put your icecream man costume on and give me a Mr Whippy 99er" ,,, "but sandra, youre on your blob love" ... "ooo you fucking prude.. all right give me a 99er with strawberry sauce"
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