Losing that LAST LAYER
If I had a nickel for every time someone pinched the extra 1-2 inches of fat on their midsection and said "How do I lose this last little layer?" I would be a millionaire! I always think the same thing each time. "If only it were that easy." The truth is that a person can not spot reduce fat. Nothing can spot reduce. If the stomach is your concern, you need to realize that endless sit-ups, crunchers, and cardio is not going to get you to your physique goal.
The truth is that a calorie deficit is the the only tool that can be used to burn excess body fat. A calorie deficit is when your body is burning more calories than you are consuming each day. The diet needs to be completely dialed in. The human body pulls fat from all over the body when in a deficit. This includes all the places people don't notice like the hands, feet, neck, and face! The trouble spots may be the last to go, or the first to go. Each individual is very different.
A calorie deficit is best when only a slight number of excess calories are being depleted from the body each day. The number that I usually shoot for is somewhere between 500-700 calories per day. This translates to about 1-2 pounds per week. The key is to have the correct number of macro-nutrients (protein, carbs and fats) within your calorie limit each day. This will ensure that muscle mass is kept and the weight that you are losing is fat.
The last layer of fat that most people need to work through is no different than a higher level of body fat. It takes discipline, caloric restriction, and consistency every day with your diet and training.
The key is to trust the process with your weight cut. You need hard visible evidence of a decrease in scale weight in order to lose fat. If the scale is not decreasing, fat is not being lost. Dialing in the perfect macro-nutrient ratio is something that can take weeks to obtain, but once found it is the best method to retain your lean body mass when on a cut.
For males in the body fat ranges of 11% and lower, and women in the body fat ranges of 15% and lower, the last layer of subcutaneous fat between your skin can be depleted through different methods later in the cut. Physique competitors will often carb and water deplete in order to remove the water layer in the cells from their skin. This works great for people with an already very lean frame, but for the mass majority of people, a caloric deficit through diet is going to be required.
Attached is my link why people need to STOP trusting MyFitnessPal!