The bulk update request #3957 is pending approval.
create implication looking_down_at_partner (2453) -> looking_down (72565)
create implication looking_down_at_self (980) -> looking_down (72565)
create implication looking_down_at_another (1533) -> looking_down (72565)
create implication looking_down_at_genitalia (97) -> looking_down (72565)
create implication looking_down_at_penis (431) -> looking_down_at_genitalia (97)
create alias looking_down_at_stomach (127) -> looking_down_at_belly (37)
create implication looking_down_at_belly (37) -> looking_down (72565)
Reason: All of these tags involve a character looking down in some way.
Additionally, the reason I suggest the change from looking_down_at_stomach to looking_down_at_belly is because by e6's definitions, the stomach is the internal organ while the belly is external. Unless the situation is particularly gory, of which none of the tagged images are, belly would be more appropriate.
EDIT: removed empty looking_down_at_own_... tags and removed duplicate implication looking_down_at_viewer -> looking_down
Updated