A popular sexual innuendo used to make others--and ultimately, yourself--laugh.
In other words, you use it when the person says something that a girl might say during sexual intercourse.
Colton: You get the top; I will be the bottom.
Jake: That's what she said
Jake: Oh shit! It's stuck in there!
Colton: That's what she said.
Football Coach: That's right boys; nice and steady- not too fast, not too slow; just at the right speed.
Jake & Colton: That's what she said.
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