Pusey1 gave the only description I have seen of lipoma-like basal cell epithelioma:
In rare cases, the tubular type of epithelioma develops hypertrophic masses closely resembling lipomata [fig. 1]. These tumors have a pseudo-lobulation, are quite as soft as lipomata, but usually have upon their summits a characteristic epitheliomatous ulcer. The microscopical picture is the usual one of basal cell epithelioma.
"We have seen such a case, lacking ulceration," Sutton and Sutton2 stated, citing Pusey. It occurred "on the nape of the neck of a man 70 years old. Histologic examination alone prevented error of diagnosis, although the 10 years' duration and the somewhat fibrotic section of the lesion in the gross should have given the hint."
I3 published a statistical analysis of 560 basal cell lesions from a series of 1,500 tumors of the skin, 1 of which, the tumor in the present
SUTTON RL. LIPOMA-LIKE BASAL CELL EPITHELIOMA. Arch Derm Syphilol. 1943;48(2):176–178. doi:10.1001/archderm.1943.01510020035008