That’s what he said.

Apparently, “That’s what he said” means exactly the same as the popular sexual pun, “That’s what she said”, but with a masculine personal pronoun.

This phrase can be used when talking about one’s sexual engagement with a guy. It can be manipulated almost anywhere and everywhere to make seem even a simple dialogue or a sentence, sexual.

For example,

Philippe: “Have you tried that new recipe in an oven?”
John: “Yeah, but it was so big that I could not fit it in.”
Philippe winks: “That’s what he said.”