Used in conversation when remarking that someone thinks they are funny or are being a smart-aleck.
Taken from the sound that is made when the snare drum and high hat are hit in sequence after the punch line of a joke.
John: Hey I stopped by the house and picked up your mail. Do you want me to put in my box?
Chris: That's what she said!
John: There you go again. Always coming with the "High Hat". Cant you ever take things seriously?
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