The testicles surrounded by the tunica vaginalis are completely freed and positioned temporarily over the lower abdomen (a). The newly formed flap has a wide trapezoidal perineal base and a wide rectangular shape along the scrotal raphe and includes dartos, subcutaneous tissue, and scrotal septum (b, c). The flap is elevated closely following the ventral aspect of the urethra starting at the penoscrotal angle and dissecting up to the central tendon of the perineum (d, e).