Throughout the film, we see the two main characters in various stages of frontal and rear nudity. They're also involved sexually, and it's depicted in a few scenes of simulation.

An orgy scene involving all men. We see full frontal and rear nudity, and explicit sexual positions, and simulation. No visible penetration, but highly suggestive.

Shower scene at a bathhouse. We see a few men in towels, some frontal and rear nudity. The scene is foggy, but suggestive. Two men engage in oral sex, and a couple are washing each other.

Two men are seen naked in bed, from the side, while they kiss. It is implied, they have sex.

Slow motion scene with two nude men running on the beach. We see frontal, rear, and side nudity.