>>100731817That's a short question with a long answer but I think the best way to answer it is from answering what ASMR actually is. ASMR is described as coming in 2 forms, first is the tingles which I'm sure you're aware of. The second part of ASMR however is a mild hypnotic sensation where you become very placid, suggestable and very relaxed. The origins of why we experience ASMR are debated but most evidence points to it being a sensation that we (and many other animals) evolved to encourage mutual grooming. Making grooming a pleasurable experience for the receiver would do a lot of things to help survival like cleanliness, getting rid of parasites, treating wounds and as well as forming social bonds between the giver and receiver. Understanding this idea and applying it to the general human experience should give you a good idea of what triggers ASMR in general.
Look at the most popular ASMR 'types' for example hairdress/barber roleplays are very common or caring for someone sick. These involve scenarios which simulate that grooming and care. Refining these a bit more, you can trigger ASMR just through the sounds associated with these scenarios. For example, the sound of someone speaking softly to you or the sound of scissors next to your ear can cause a tingling sensation.
In another direction there's things like for example a librarian roleplay, someone just sorting through books and papers, this triggers an ASMR response because we have grown up associating those sounds with safe environments like libraries, schools, offices and many people have grown up watching their parents just sort through mail, or read books to them at bed time. So the sounds don't have to be directly related to care, but can be just generally associated with safety and relaxation.
Sexual ASMR is a very contentious part of the genre since it's largely taken over the public perception, especially within vtubing. I personally believe that sex and ASMR can coexist, but most people just label their sex audios as ASMR to skirt restrictions and lie to themselves that they aren't creating goon material, they're creating ASMR. Since ASMR is linked to intimacy, it can make sense to use ASMR to in an ephemeral way interact physically with the listener and heighten their senses. So it can be valid, but a lot of the times I don't think people use it in that way. It should be ASMR first, sex second.
Overall, if you understand where ASMR comes from and why people seek it out, you shouldn't have any issue with creating it. As long as you're not a psychopath.