The opening of the film is a sequence from the film-within-a-film featuring a POV shot as a slasher killer views several sexual scenes.
A woman gives a man oral sex in a phone booth - no nudity.
First sexual scene from the opening POV shot: Two women are dancing in lingerie for a prolonged period of time. One is wearing a tight one piece and the other is wearing panties and a lace top. Her nipples are very obvious under the top.
Second sexual scene from opening POV shot: A man and woman are having sex on the floor with the woman grinding on top and moaning. She is topless and breasts and nipples are seen. She fondles her own breasts. They get up and it's shown that they both still have their underwear on. Seen for about 30 seconds.
Third sexual scene from opening POV shot: A girl is seen walking down the hall in her bra and panties. Several other girls are seen in their underwear coming out of the shower.
Fourth sexual scene from opening POV shot: A girl is masturbating on her bed in her underwear and socks. Her bra is clearly visible and her panties are down around her thighs. She has a blanket over her crotch and is moving her hand around underneath it and moaning. Only seen for about five seconds but it's clear she's touching herself.
Fifth and final sexual scene from opening POV shot: The killer walks into the shower room and we see a fully naked woman behind a clear shower curtain. Breasts and nipples clearly visible as well as pubic hair. The killer opens the curtain and only her breasts are then seen. About 10 seconds, and shot is replayed a few times through movie.
Sally's panties are seen multiple times when her dress rides up or gets caught on something. Not sexual but it's always pretty obvious.
A still photo shows a female caught in bed with a male in a blackmail shot, and her breasts are visible in the photo and one of her areolas is seen poking out from behind a bedsheet. No lower body female/male nudity is shown.