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SMAP
The easiest way is, indeed, to determine what _isn't_ /d/ material.
All the above listed are correct; guro, scat, furry, and beastiality by extension but not monster sex, because the rules are bizzare and people like to whine.
Loli/shota is technically banned, but this often gets overlooked (intentionally or not) by the mods when other content dominates the picture. Except when that content is rape, which (amusingly enough) excludes and awful lot of loli/shota pics. Dear dear, what a suprise.
Yaoi/yuri and the /h/-acceptable fetish variants therof also aren't /d/.
Most "kinks" (to misuse a term) aren't /d/; hair colors, positions, clothing, and other general superficialities fall into this category, as do most of the tamer "body type" kinks (slight chubby/muscular, flat/busty, short/tall, etc). Note, however, that most of these transition into /d/-appropriate material and so often tend to get posted as part of /d/ threads with similar, more extreme, examples. Big boobs, in particular, have a very iffy line between /h/ and /d/, and threads appear in both boards for them quite regularly. As usual, /d/ will take anything, wheras /h/ tends to draw the line at somewhere around the size of the girl's head.
Succubi, orks, elves, and catgirls are not specifically /d/ (/h/ seems to be fine with them in that it whines no louder than usual), but are generally accepted here because we'll put up with just about anything.
Anything else? That's /d/, provided it's drawn/animated and not total shit, artisticly speaking. And if you think that's excluding a lot... well, just hang around for a while.
(To defeat the point of my own post: futa, bondage, femdom, GTS, BBW, and pissing seem to be the most common threads here, at least by subject.)
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