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When checking out a guy, or just generally crushing on a guy, and you're hunch is that they do have abs, defined or not, this word applies to your feelings of such.
Additionally can be used when talking about all other parts of a guy that you find attractive.
Max: Sup Nadia.
Nadia: *thinking* I'm abs-solutely sure he has a great body *waves and winks*
ABS ENGINEERING SOLUTIONS
ABS ENGINEERING SOLUTIONS