Most of Phillips' work is based on pictures he'd seen in 60's/70's mens mags. Here's part of a long answer that adresses your question...
"The painting titled ”Scout” was inspired by a hard-core pornographic
photo where the model was cross-dressed in a Boy Scouts of America
uniform to address young men’s sexual fantasies. The objective to show
sexually deviant behaviour of what looks to be a minor (under eighteen
and relating to Harrison’s sexual transgressions) proposes a different
image of love apart from the Madonna/Mary coke-whore icon of ”Lvel…”
and the two young men of ”The General”. ”Scout”’s projection of male
fantasy by men for men removes the sense of participation in a
relationship with both the physical image of the girl, isolated in a
totally black space, and with the vague reflection of her own
masturbation in the circa-1973 sunglasses.
In it's entirety... Referrence - Dear Jörg http://www.whitecube.com/artists/phillips/texts/126/