Some do. The fancy word for it is "urolagnia." When a woman urinates on her sex partner, it's call a "golden shower" or "golden rain." Since a healthy person's urine is about 95% water, it's relatively safe, but please note that some drugs can be passed in urine.
There can also be a sado-masochistic edge to it, with the woman as dominatrix, and the man suffering an insulting punishment.
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