Also known as "ottermode" in some English speaking fitness circles.
Visible male musculature from low body fat, or by being athletic. The character may have well developed abs but little else.
The character should look slim or slender, not buff or bulky. Think track and field, not body building.
Do not use together with the muscular tag when describing one character.
Details like bulkiness of the arms, neck and broad shoulders are a good way to distinguish between toned and muscular builds.
Do not use pectorals size alone as a determinant for this tag. It is common in artwork to draw them unproportional to the rest of the body, especially with manboobs etc.
This tag implicates toned (learn more).