Rokuhoudou Yotsuio Biyori (2018)

In a girl's fantasy where she is treated to an amazing cup of tea, she envisions herself swimming in it with no clothes on. Her body is mostly covered with the tea, but you can see outlines of stuff. Other than this scene, which can be interpreted as a metaphor for something else, this show is SUPER clean and very heartwarming! No kissing, nothing.