MTF vaginoplasty involves the conversion of the penile and scrotal tissues into a vagina, clitoris and labia. The standard procedure is a penile inversion surgery. It involves making an incision between the rectum, urethra and the prostate to form a tunnel. The walls of the tunnel will be lined with skin from the scrotum, penis or both. Also, additional skin can be taken from the thighs or abdomen. The tunnel forms the vaginal walls, the glans forms the clit and the G-spot, the scrotum becomes the labia majora while the lining of the excess urethra is used to create the labia minora.