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Here is what fat accumulation looks like in terms of back / side rolls! I don't think I'm an authority on the subject nor do I think I have any medical qualifications to discuss it, but this is what I know to be true from drawing / personal experience / reference photos.
I hope it helps you! Feel free to trace / draw from this reference as needed! (no credit needed, just learn and share with others!)
Edit: Added green outline to show normal body underneath
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