Gay LeFou:
He spends the movie fawning over Gaston, acting catty about women smitten with Gaston.
During the villager invasion of the castle, the Wardrobe clothes three men in dresses and makeup. Two men run away in fear, one man smiles with wide eyes that let you know he likes it.
At the end when everyone's dancing in the ballroom, LeFou dances with a woman. She spins away and is replaced by a man (I think the villager who liked the dress). LeFou and the man smile and continue ballroom dancing.
That's pretty much it. I knew there was something the media was calling "the gay moment" going in. I don't know if I would've caught all of the above without knowing that, but at least the two men dancing should've been obvious even without.
Also,
this.