How did Ernst Lubitsch suggest sexual humor without showing it directly?

Ernst Lubitsch, a renowned German-born American director, was celebrated for his unique directorial style known as the "Lubitsch Touch." This signature approach relied on a combination of understatement, allusion, and graceful wit to convey sophisticated sexual humor without depicting it directly.1

Rather than showing sexual situations explicitly, Lubitsch utilized clever association and suggestion to imply sexual overtones. He often set his films in Europe, operating under the belief that American audiences would be more tolerant of racy behavior when it was portrayed by European characters. By employing these subtle techniques, he was able to infuse his romantic comedies with an erotic tinge while maintaining a level of sophistication and elegance.23