I realize that the customs of the time were different, but the person it is written to (the one we know is a man) could be the one with the fantastic body. It seems a bit odd that a heterosexual man would write verse praising the fine form of another man.

The poem is not the best, but I also assume, from that time period, that sort of clichéd verse. I do think that the last two lines are clever, however.

EDIT: I think it probably is the woman with the great body, on a bit more reflection.