y'all have probably finished this by now but if you haven't, here's my best guess; across; 1Dirt, 5Wet, 6Snot, 7Crutch, 10Rido?, 12Ar5e, 13Parrot, 16Plop, 17Foreskin, 20Rectum, 21Pimping, 24Nob, 26Bobo, 28Mine, 30Piles, 31On, 32Rub, 34Zip, 35Anus, 37Clams, 39ErectGnu.
Down; 1Dog, 2It, 3TC?, 4Bum, 5Whirl, 8Crapt, 9Plop, 11Droppings, 14Prick, 15GnuPoop, 17Fart, 18Spunk, 19BigBalls, 22MooLick, 23No, 25Sin, 27Biz, 28Mole, 29Hung, 32Rat, 33Bun, 36Su?, 38Aa?
ps. i know some of these are here already, i just couldn't be bothered to sort them out lol