Illustration of the Celestial Arishem, leader of the fourth host from The Eternals vol 1 #2 (August 1976) Jack Kirby references HR Giger's Passage Temple (Life) (work 261) (1974)

leading from 

Jack Kirby
and
 Illustration of the Celestial Arishem, leader of the fourth host from The Eternals vol 1 #2 (August 1976) by Jack Kirby 
and

HR Giger's Passage Temple (Life) (work 261) (1974)

a) Illustration of the Celestial Arishem, leader of the fourth host from The Eternals vol 1 #2
(August 1976) by Jack Kirby

b) Passage Temple Life (1975) by HR Giger

Passage Temple Life (1975)

c) Comparable areas. Generally the phallus becomes the centre of the body while the two limbless men become the arms.

d) The bald head with the ribbed limbless torso becomes the upper arm, while the two limbless men with sunglasses and handkerchiefs on their heads become hands

e) The area of the open zip becomes a design pointed like a star