How to deal with NSFW requests for artists

If you have been spending any time in the art world you will very likely have been approached for NSFW art. It might have been due to your style or because of the profession, you picked. This can be simply because you have a very realistic style and you can envision a scene that doesn’t exist. But also your profession in creature art which could receive requests for furry art for example. But either way, how do you deal with a request like this? And how do you handle anything following that request?