(I went to Brassard.) I know he uses a small portion of the skin of the glans and the entire nerve bundle to form the clitoris. I'm not sure what he does with the remainder; likely uses the skin for the vaginal canal and discards the rest of the interior tissue, as he does with the rest of the penile skin and interior bits. He also replaces the portion of glans skin that was removed with a scrotal and/or perineal graft, which adds depth, before inverting the penile skin tube, making his method a rather modified penile inversion.
He does not use urethral tissue in the vaginal canal; he uses it to line the inner labia and in particular the clitoral hood, which produces a result very similar to a cis woman's vulva (those areas end up as pink and somewhat moist mucosal tissue). I will add that I am self-lubricating within/around the vagina as well, so in my case at least he was correct in assuming I would not need additional help with that. I even lubricate more at arousal.