Knees is a term for someone who is lower than a cunt. Basically the an extreme insult for someone whose actions and/or words deserve a harsher derogatory term (i.e someone who is worse than a cunt)
Jeff: Not only did Ron make fun of Hanks dead mother, but he killed Hanks dog and raped his sister!
Carl: What a cunt!
Jeff: No. He's lower than a cunt. He's knees.
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