Ok OP, you made me remember #99744 | ATTACK ON MIKASA | 2,745 Those abs, lol. However, you will need a lot more convincing us as to why a tag with an 'abs fetish' (if this is your intended proposal) should be created.

there's a "muscle" tag, also the description is missing, which doesn't help its case. When should a work be tagged with "abs"? Is it only when they're clearly visible as muscles? Otherwise everyone has abs. Also do they have to be just showed once? I feel like that would also happen in almost every work with "muscle". And I think it would be extremely niche if that was the entire focus of the work, like at that point the title would be "abs" and it would be probably be a "non-h" work