Here you can see a shader that emulates the subsurface scattering behavior in a hand. The shader is done in HLSL using the Unity URP ShaderLibraries. The artwork to display the shader is from Kevin Ruiz https://sketchfab.com/kevinruiz
This shader is not based on a real SSS calculation but a technique to emulate it and create a perception of it. That's why it can be used in mobile devices with no performance overhead. This shader is an UBER shader, which will adapt its features by creating variants based on keywords generated by editor code.