Shirtless men throughout. A girl pulls up her top to reveal she is female but we don't see it
Sebastian pulls down his pants and bares his genitals in front of an entire soccer game crowd. Viola lifts up her shirt and bares her breasts in front of the crowd as well. However, this is all implied and no actual nudity is shown . They also do this not for sexual reasons, but simply to show that one is a boy and one is a girl (which is the point of the film's storyline).
Viola takes a shower in the mens locker room but only her head is seen.
There are several scenes where characters kiss or almost kiss (some including Viola disguised as Sebastian). Several intimate hugs are exchanged between characters; some butt pats.
Girls in sexy clothing flirt with Viola as Sebastian.
There is a kissing booth at a carnival where two main characters "work." One shares an awkward kiss with a customer, another shares an intimate kiss with another customer. References are made to the unsavory waiting customers.