This is a clip from a site called Anatomik Media. I guess you can call it a “point of view” clip. It starts out with “you” doing a puzzle together with a girl. She notices you squirming and discovers that you have wet yourself. To make you feel better she reveals that she likes to wet herself. She then stands up and wet her pants. When she is finished she takes off her pants and starts masturbating, still wearing her wet panties.
Video:AVC, 960×540, 24.000 fps, 4979 Kbps
Audio: AAC LC, 22.05 KHz, 2 channels, 40.0 Kbps