Nibley reproduces communication by Hughes to Petersen on the interpretation of the figures in Facsimile 1.
George R. Hughes, Letter to LaMar Petersen, January 29, 1959, cited in Hugh Nibley, An Approach to the Book of Abraham (Salt Lake City and Provo, UT: Deseret Book and FARMS, 2009), 144
And at the present time Professor George R. Hughes of the Oriental Institute at Chicago obliges with an explanation: "The embalming of a deceased person, or rather the operation preparatory to mummification. (1) The deceased’s soul or spirit . . . it is usually shown as a human-headed bird. . . . [Fac. 1, fig. 3] is embalmer-priest who is usually shown wearing a jackal-headed mask. . . . He has in his hand a knife ready to make an incision in the abdomen."