It acts as a slang-heavy "viewer discretion advised" sign.
Often used by creators making "thirst traps" or suggestive edits of fictional characters or celebrities. (kw) Literal Child Porn, Don't See Unless You'r...
Sometimes used ironically on completely innocent content (like a cat video) to mock the trend of over-tagging. Variations in Media LCDS: An acronym sometimes used in hashtags. It acts as a slang-heavy "viewer discretion advised" sign