Yeah, it's just a poster shown a couple times, and they have some "nudie" magazines. However, there isn't any nipple shown.
It's pretty funny watching the kids get worked up over these things. :)
I'd say it's about a PG level of "adult themes."
I don't recall any course language... if there was any, it'd probably also be about a PG level.
The only thing that would hit this film, ratings wise, is the violence. Whether it'd be PG-13 or R level is a kind of difficult call. I've seen some movies rated PG-13 for campy violence, that is actually extremely graphic; more so than the violence that nets other movies an R rating.
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